Research On The Problem Of Mass Appraisal For The Tax Base Valuation Of Property Tax

At present, China is going to impose property tax. Property tax is to impose tax on the value of the property, that is, after the regular assessment of the value of the property, the assessment value calculates the tax rate. So an important issue is to determine the property tax base, which relates to the mass appraisal method. In this paper, the theory of tax base valuation in abroad is introduced and analyzed, considering the situation in our country, the subject, object, value style and its influencing factors are proposed. Furthermore, the paper focused on mass appraisal method, which is commonly used in abroad, and the difficulties in implementing mass appraisal method are analyzed. By using the method principle and operating process, a mass appraisal model is built, after economic test, R2 test and F test, the mass appraisal model is proved to be good. Other data of similar real estate is obtained, after putting into the model, the appraisal results could be obtained easily; through ratio analysis, error rate is acceptable. So, for the real estate which is similar to the data in the model, the appraisal value could be quickly obtained by putting the data in the model. Finally, several measures for applying the mass appraisal method in our country are proposed, which provide policy advice for the application of mass appraisal method in our country.Two methods have been used in this paper. They were combination and comparison methods. After the introduction of the applying condition and process, an example for applying mass appraisal in the tax base valuation is given, which combined the theory and the practice together. In addition, comparison method is used in many places in the paper, for example, the contrast of tax base valuation and asset appraisal; the contrast of single appraisal and mass appraisal, etc.Through the research, there are two innovation aspects in this paper. On one hand, the tax base valuation center is proposed to be the tax base valuation subject; all the buildings and houses in towns and cities, business real estates, industry real estates, etc. are the tax base valuation object; each for living and structure on the earth is proposed to be the valuation type. On the other hand, the difficulties in applying mass appraisal system in our country are put forward, suggestions about quantitative parameters and data are proposed, which is useful for implementing the mass appraisal system in our country.