Study On Mass Appraisal Of Real Estate Tax Base For Urban Residence

At present,China’s tax revenues have a greater reliance on real estate. Real estate related tax has become to maintain the lifeblood of many local fiscal revenues. This tax mode which has been kidnapped by the real estate is a huge hidden risk for China’s economy. Studying on how to levy the property tax has become the top priority of real estate tax reforming in recent years. If we want to levy the property tax of existing urban housing,it must evaluate the tax base of property tax and residential real estate tax base need to be determined by the assessed value of the residence. Faced with the large number of complex urban housing stock information, researching on mass appraisal of real estate tax base has the important practical significance.This paper is based on a large number of relevant domestic and foreign research literature. It takes mass appraisal theory, Hedonic price theory, residence sub-market theory, GIS technology as the guide and makes the mass appraisal of urban housing property tax base as the study object. A model of mass appraisal for real estate tax base is put forward which is based on spatial analysis and hedonic price model. Firstly, this paper analyzes the current real estate tax system of China and discusses the necessity of property tax reform,also compared the batch evaluation model of city of our country part. Secondly, it introduces the related concepts and theories of spatial analysis and the hedonic price model of real estate tax. Thirdly, it introduces spatial interpolation method to divide of tax assessment area and then uses the residential submarket theory to make the tax assessment area division reasonable; Meanwhile, it makes the hedonic price model and uses the GIS spatial function to analyze characteristic variables; Finally, combing with the actual situation of Xi’an city,the paper makes residential property tax base mass appraisal research of Xi’an city to verify the validity of this model.This article makes comprehensive and systematic analysis on urban residence mass appraisal, then proposes a mass appraisal model based on spatial analysis and hedonic price model. It provides a new idea for the mass appraisal of the property tax base in China and gives reference for further research. This article has practical value and practical value for the promotion of mass appraisal of real estate tax base in China.