The Research Of Mass Appraisal Methods In The Application Of The Property Tax

In2003, the property tax is put forward for the first time in the third plenary session of16th in China,Owning real estate in the country’s tax consolidation, cancel the corresponding taxes and unified property tax.After another in Beijing, Nanjing, Chongqing pilot levy. In Second-hand housing market there is a serious problem of tax evasion,in China in2010, throughout all select pilot to impose, Shanghai and chongqing in2011initiated the building of a residential real estate property tax. Area above the tax base of property tax is value for metering basis for evaluation of the building, which led to the demand of the tax base valuation industry in our country. In2010the IRS issued documents the proposed property tax base mass appraisal system and the system of property tax base assessment should be. This article selects the medium batch of the developed city of chengdu as an example to carry on the property tax base research, in theory can enrich the research of the property tax of our country. In practice, on the one hand, through a batch of chengdu tax base assessment study technology, can provide a reference for other similar to that of the chengdu city; On the other hand, it can promote our country’s property tax base assessment, promote the development of the reform of the real estate industry.From the basic issues of property tax base assessment to proceed, on the assessment of the tax base in Chengdu batch theoretical analysis and pointed out that the real estate tax base assessment should choose the traditional evaluation methods based on mass appraisal techniques, as selected below lay a mass appraisal techniques foundation. Then analyzes the application conditions Chengdu real estate tax base mass appraisal, and then collect data and assess the technical ideas in three batches of real estate in Chengdu normal residential use were simulated, the results were compared to assess the three came to the conclusion The best regression results partition. Finally, our property tax made several constructive suggestions.In this paper, theoretical analysis and case study approach to combining the bulk of assessment, theoretical analysis of the property tax base and the mass appraisal methods to simulate the mass appraisal Chengdu City real estate tax base on the case. This study is based on a previous, innovation is a Case Study of Mass Appraisal of Real Estate tax base, and uses three methods to simulate this, however, because of the limited capacity of individuals, for some of the problems The study also is not deep enough, subject to future generations to study.