Study On The Application Of GIS Iu The Property Tax Base Mass Appraisal Model

Since the reform and opening up,real estate industry has been developing rapidly and become one of the high interest industries in China.From 2010 to 2017,most urban real estate markets in China are in the process of rising prices.The real estate industry has received high attention.In order to enable the real estate market to develop orderly and steady,China has carried out many related fiscal and taxation policies on the property tax system.The two cities of Shanghai and Chongqing have started the levy of real estate tax pilot work in 2011.Poor performance has caused the work of the extension pilot to be stopped,but in 18 on the third plenary session of China's real estate tax reform will be upgraded the construction of real estate tax system,as put forward by the standing committee of the 2017 people "we will accelerate reform of the real estate tax legislation and timely push into five years planning legislation",as the important part of property taxes,its reform is also inevitable.It's an indispensable work for taxation to appraise real estate tax base.Although it's viable to use traditional appraisal methods,we can't ignore time consuming and high cost if we use it as the method to evaluate the whole area.After concluding tax base appraisal ways in other countries,I decide to employ the mass appraisal ways which are very popular in developed countries and GIS to help me build the model in this paper.Firstly,illustrate research basis of real estate tax base mass appraisal can reflect necessity of mass appraisal.Secondly,analyze the feasibility of GIS when we use it in mass appraisal,and then build technical route of GIS.Next,construct independent variable by using hedonic price model,and then utilize SPSS to finish multivariate regression analysis.Finally,choose Beichen business area in Kunming as the research object.Combining these objects and GIS to explore and build GIS-real estate tax base appraisal model.Through the application of the above research,this paper draws the conclusions: the GIS can greatly improve the efficiency in the property tax base mass appraisal,and be set up database platform tool.As long as the data obtained is reliable,property tax base mass appraisal can be done efficiently and with high quality.It is instructive to study the future property tax base based on the appraisal value.