Research On Building And Using The Mass Appraisal System For The Tax Base Valuation Of Property Tax In China

This paper committed to build a system of mass appraisal for the tax base valuation of property tax, and depend on the combination with theory and practice, comparison method. Firstly introduced the research in the field of property tax base mass appraisal from home and abroad, while absorbing foreign useful experience in building system. On this basis, propose how to set up our own system, and Chongqing be using as an example of specific operating instructions.On the research content, this paper is divided into five parts. The first part mainly introduces research background,significance,an overview of research article from domestic and foreign, and some may take innovate in this paper. The second part is a instruction of the concept on the property tax base and mass appraisal, and some related theories. The third part draw of the foreign tax base evaluation system especially American model, whereby to explore the feasibility of China to carry out the bulk of property tax base assessment. The fourth part report how to build the system of mass appraisal for the tax base valuation of property tax. The fifth part taking Chongqing as an example to analysis how to build and implement this system, that has selected 100 cases residential transactions from four areas in Chongqing, and there have 12 characteristic variable which might have an impact to the value of assessment to regression analysis, aimed to detail describe how to apply the system of mass appraisal for the tax base valuation of property tax.The sixth part give some suggestion to make up for the insufficient, and prospects the future work.In research method, the method unite of theory and practice. The first half of the article have theoretical groundwork and abroad learn to build the system of mass appraisal for the tax base valuation of property tax, while propose the feasibility of building the system. In the latter part of the article, described how to build a system and the specific operating system in detail.