Research On Mass Appraisal Of Property Tax Base

Real estate tax is not only an important source of national financial revenue, is also an important means of government macro-control on the real estate market. Real estate tax is related to the people’s vital interests and the security and stability of the society. The current real estate tax system in our country exist problems of dislocation of rent, tax and fee, tax policy lag, tax irregularity etc, so the real estate tax system reform is imperative. Back in 2009 the State Council approved the Development and Reform Commission, "About 2009 to deepen economic reform work views" proposed "to deepen the real estate tax reform, research property tax". The primary problem of property tax levy is the property tax base assessment calculations, once the property tax levy operate formally, a large number of real estate property tax needs to be evaluated in a short time, the research on property tax base mass appraisal become an important issue to be solved.This article refer to a large number of the relevant literature of property tax base assessment and mass appraisal both at home and abroad, analyze the relevant theoretical and practical research results of the property tax base assessment and mass appraisal in depth, and on this basis this paper makes a summary of the concept, characteristics, influence factors, basic content, principle of property tax base assessment and the basic concepts, characteristics, applicable condition, the general steps and method of building model of mass appraisal, analyze the necessity of the property tax base assessment and the feasibility of the property tax base mass appraisal, propose a property tax base mass appraisal model based on BP neural network, set the selection and quantitative of property tax base evaluation factors as well as the selection of samples and preprocessing according to the characteristics of the property tax, establish the BP neural network for the purpose of the property tax base assessment and the characteristics of neural network, training and testing the established BP neural network and achieve the assessment model constructed by MATALAB. Through case simulation application analysis of the property tax base,the constructed mass assessment model was applied to verify the feasibility and accuracy of it. In this paper, the property tax base mass appraisal has carried on the beneficial exploration and it has certain significance for theoretical study on property tax levy and property tax base assessment practice research.