Mass Appraisal Research Of Property Tax Base In Our Country

As the real estate tax reform continued to deepen, how to evaluate the value of real estate has become the focus of people, and the assessment of property tax base has become an important part of the reform.China’s real estate market own large capacity.Though one-on-one assessment relatively accurate,it needs a very heavy workload and the work is tedious.Once the property tax is carried out in the national, single assessment will be a huge task. Many scholars studied the foreign mass appraisal method, and discovered the advantages of mass appraisal, efficient, accurate, objective and so on, such advantages make the mass appraisal popular,and has a rapid growth in our country.Based on the study of other scholars, in the theory part, firstly, introduced the related concepts and summarized the matters of foreigh tax base assessment,which we should learn or pay attention. Secondly,in order to deepened the understanding of mass appraisal technique,this part introduced mass appraisal technique form several differnet aspects,thus laid a foundation for the following empirical analysis. Again, this paper introduced three kinds of commonly used methods and empirical case about mass appraisal.Considering some factors directly affect the simulation results, so how to choose and measure indicators is very important. Next, collected relevant data, which distribute four areas in Jinan city, then bsed30sets of second-hand sale of real estate, we made empirical analysis, try to use factor analysis to found finally indicators.Considering the advantages of mass appraisal,such as efficient, accurate and low cost,on the same time combine with the reality of our country,we thought that establish a fit mass appraisal system is imperative. Based on the situation of the domestic tax base assessment, we need to fully draw lessons and learn experience form western countries,implement mass appraisal technique into some cities.At the same time, our government should perfect other matching facilities, such as real estate registration information system, the evaluation standards of specification, etc.At present, some cities in our country has already started using the method of mass appraisal.With reference to other countries,and according to actual condition about domestic,believe that mass appraisal technique will be widely applicated in our country, and will provided better service to the tax base assessment.