Study On Property Tax Base Mass Appraisal

Reformation and legislation of property tax are the trend in recent years, as the reformation and development of China’s real estate. Once the implementation of property tax, property tax base will be the first-hand acquiring data, due to the large range and number of the property tax base. Tradition methods of real estate appraisal which are entirely dependent on human labor, can not satisfy efficiency of the assessment, In order to solve this problem, an efficient and accurate mass appraisal Methods are developed in this paper.In terms of the theoretical basis of the research paper from the traditional real estate appraisal theory, looking for factors that affect the price of the property and its internal relations and property prices. In practice, this paper has been carried out through the practice of national property tax base assessment of international bulk analyze, draw practical activities in these countries should learn from experience; according to evaluate the characteristics of the object will be used as the tax basis of experimental evaluation of the analysis area, based on a combination of location theory leads to the concept of division and assessing regional forum section. This paper is divided macro forum for the entire city is a domain general factors, regional factors, location theory in distinguishing criteria delineated in the property area reflected, In the section of the article Classification Gradation more clearly the general factors and regional factors section of the property clearly reflected in the GIS map and grid method using technical means to divide the experimental area and grading section. In building the underlying platform, this paper presents the framework of property prices for data collection management platform conceived and elaborated analysis method based on raster GIS platform. Framework of this data collection system designed to solve many scholars on the implementation of the collection of the tax base of property tax assessment data collection efficiency low confusion.In the End of this article, an experimental forum was given as an example. The forum are rated and classified into sections based on the theory descripted above. BP and RBF artificial neural network model are learned for empirical research within the area of500samples collected, and good result were gotten. Empirical research demonstrates that the method based on property tax base for mass appraisal assessment is available.