Study Of Real Estate Tax Base Valuation

Since China adopted the reform of the tax system differentiation, The financial powers of localgovernment has been shrinking, But the powers of deciding things extended. The loss of local principaltaxes makes it increase local revenues by " Land Finance ". In order to increase fiscal revenue, Localgovernments increased the price of land, which caused the high housing prices. And the high real estateprices caused many social problems. In this context, It is a key work to make good use of economic leversto improve China’s real estate tax system. So, Accelerate the improvement of the real estate tax baseassessment is necessary, It is also very meaningful to increase local government revenue.Currently, The hot spot of real estate is focused on the level of Macro in our country, But paid littleattention to the level of micro. Real estate tax base assessment is an important part of property tax systemand a key tool for the real estate market regulation. Therefore, this article studied the whole real estate taxbase and evaluation system. First, the theory of the real estate tax base assessment, Second, the basis fortaxation of real estate, Third, the organization of the real estate tax base assessment. At last, giving somerecommendations of our country to build the organization of real estate tax base assessment.In the background of accelerating real estate tax, This paper selects the real estate tax assessmentsimulation point city as our study object. This article take the houses of Puyang City as a research object,At the basis of standard land price, I made a research of standard housing price. The results showed that inline with international standards. Therefore, this case study provides some support for the real estate taxbase assessment. My research of the tax base assessment provides to a theoretical and technical support. So, this study is meaningful for the other cities in Henan to implement the work of real estate tax baseassessment.