Simulation Application Of Mass Appraisal Method In The Residential Tax Base Assessment

As mass appraisal has already become the first choice to appraise the basement ofproperty tax. The scholars and the actual workers in china have gradually introduced themass appraisal system, taken research and practice with the present condition in China. Butthe research in this area is still stay at the initial level. This thesis analyzes and summarizesthe history and the present research about mass appraisal, and finds a feasible way toestimate the value of real estate, and handle the problems met in this appraisal progress.The thesis has six parts. Chapter1introduces the background and significance of thetheme of this thesis, summarize the studies conducted home and abroad, study the methodsto solve the main problem, and the logical structure of this thesis. Chapter2introduces thebasic theory involved in this thesis, and analyzes the feature mass appraisal method in realestate tax base. In Chapter3, we analysis the key characteristics of real estate in Beijing,and try to find a reliable method to appraisal the tax base in Beijing. In Chapter4byanalyzing the methods used in the practice of real estate tax assessment, we try to make amodel to appraisal the tax base of Beijing, and exam the accuracy of the model. Chapter5,by analyzing the problems embedding in the present real estate taxation in China, wediscuss the most effective and helpful way to solve the problems. Chapter6is theconclusion of this thesis, including the discovery of the research and the some technicaldefects during the study.