Small And Medium-sized Cities In Our Country The Study Of The Property Tax Base Assessment Issue

In recent years, the investment with the real estate market continues to heat up, a variety of real estate control measures have been introduced. Among them, the advice on the tax system reform, especially the property tax reform, has been proposed for a long time. Oct.2003, on the Third Plenary Session of the Party’s Sixteenth National Central Committee of, the government declared "Reform the urban construction tax. And levy unified and standard property tax when conditions are ripe. The most important issue of collecting the property tax is to solve the problem of property tax base assessment. Our country has numerous medium and small cities, whose economic gross occupies the half of the country. Based on the results of previous studies and combined with the characteristics of small and medium-sized cities, this paper discusses the assessment of the property tax base of small and medium-sized cities. Using the method of normative analysis and empirical analysis, this paper sums up a set of effective measures of implementing tax base assessment techniques in small and medium-sized cities, in order to put forward some useful suggestions for smoothly levying property tax in the nationwide.Firstly, this paper introduces the property tax research status at home and abroad, and gives clear definition of related concept such as the small and medium-sized city, the property tax and property tax base assessment and so on.Secondly, analyze the inevitable trend of levying property tax. After comparing the situation of our country current real estate tax horizontally and longitudinally, we get the conclusion that in maintain stage, China’s real estate taxes is low. Straighten out the relationship between the property tax and local government as well as the effects of the property tax levy on all relevant aspects. Based on that, we found that the property tax levy is an inevitable trend.Again, carding property tax base assessment system, including explaining the tax base assessment principle, object, methods and other basic elements. On this foundation, put forward the idea that in order to support property tax levy, flexibly adjust basic elements according to characteristics of small and medium-sized cities. Then, this paper clearly explains the application of residential real estate mass appraisal technology in small and medium-sized cities. It includes the introduction of the classification and assessment of residential real estate tax, the partition, the setting of standard real estate, the model construction and other basic steps. Besides that, it also explains how to effectively apply mass appraisal techniques in combination with small and medium-sized city characteristics. Then, taking Ganzhou city as an example, selects the representative Hetao old town to do empirical analysis of small and medium-sized city property tax base assessment techniques. It proves the feasibility of applying residential real estate tax base assessment techniques in small and medium-sized city property tax.Finally, summarize to the full text, and put forward the future research direction and vision.