Theory And Methods Of Assessment Of Real Estate Tax Base

In our February 28, 2011 to implement both the Shanghai and Chongqing property tax pilot; December 22, 2014 promulgated the "Provisional Regulations on real estate registration", since March 1, 2015 begin implementation; property taxes continue to appear in the party Third Plenum, eighteen Third Plenary session of the Party’s work and other meetings. These are laying the groundwork for the introduction of property tax. With the deepening of property tax reform, we will introduce more of the relevant laws and regulations, legal protection of property taxes to do from the legislative level. Moreover, the international most countries have long or short history of the real estate tax, China’s property tax levy is imperative. Property tax levy to maintain links aimed at, and maintain links do not exist at present real estate transaction prices, it is reasonable to determine the real estate tax base is an ad valorem property taxes an important part. Real estate tax base needs to be professional evaluation to determine how efficiently in a short time to determine the large number of real estate value imminent.First, sort out papers from different aspects of literature, summarized the domestic and foreign research and analysis of China’s current status of the real estate tax, a number of international typical country estate tax and the tax base to determine the method of comparative analysis, combined with Shanghai and Chongqing two places pilot situation, put forward the basic role of the tax base of property tax assessment system to promote the country. By influencing factors of real estate value, the extraction tax base evaluation index system, evaluation index respectively regional and individual evaluation indicators. On the basis of evaluation system based on the proposed indicators to assess method combines benchmark land thought to benchmark premium based on the tax base as a residential real estate mass appraisal method, which is the category of housing in the real estate tax base under external area classification and then determine each type of real estate benchmark rates, according to the last final to assess the value of individual indicators internal reference prices to adjust. In practice, to a specific Tianjin ordinary residential real estate as a typical case of application of the reference method for the land-based index of the comparative method will be specifically described. Finally, the results of this study are summarized, pointing out deficiencies and areas for improvement of the paper.