| To carry out the tax base assessment study in China is the inevitable result ofdevelopment of market economy, China’s tax reform one of the levy of property tax should bethe first consideration. The United States on behalf of the Western developed countries, thetax base assessment of the theoretical development of the first in China, but based on thecondition of our country, not the theory of foreign direct copy the. Therefore, this article’sachievements in the field of foreign tax base assessment theory and practice in basic theory onthe basis of assessment of China’s tax base, combined with China’s national conditions,analysis of the factors of subject, object, value type, value and impact of the tax baseassessment, discussion of the tax base assessment of the field of universal application of themass appraisal method used in China provide theoretical support for the premise and difficultfor the mass appraisal method used in China.This is divided into five parts. The first part of the introduction, the research background,research significance, research status, and in this article the main content and research ideas.The second part of the taxation of real estate to maintain links analysis, summed up thesignificance of the property tax levy, to analyze some of the problems that exist in theproperty tax base assessment system. The third part introduces the basic theory of the tax baseassessment, summarize the basic theory-based assessment of subject, object, value types,assessment methods and assessment model, analyze and organize, and explore China’s taxbase assessment are the main object choice and value type selection. The fourth partintroduces the theory and application of mass appraisal methods. Part V of the main problemsin China’s property tax base assessment put forward some ideas and suggestions. Part VI ofthe case data. This section is intended to use the specific case data to a detailed description ofthe main factors that affect the property tax base assessment. |
PDF Full Text Request