Research On The Evaluation Of Real Estate Tax Base

In recent years whether real estate tax is imposed on residents' housing become an increasingly concern of the public,at the two sessions in 2018,prime minister li keqiang,proposed to speed up the reform of the fiscal and taxation,perfecting local tax system construction,and gradually stability to promote real estate tax legislation.At present,except Shanghai and chongqing,two pilot cities in China,there is no real estate tax on residential housing.If the real estate tax is introduced in front of China,it is a huge project to determine the real estate tax base.The real estate market in China has changed a lot in the past few years.China's real estate market scale is large,to separate property value evaluation,work time and workload will be very big,if the real estate tax is collected in the national start,separate assessment to the estate will be an almost impossible task.In countries that levy real estate tax on residential buildings in the world,the bulk evaluation technology is the main method to determine the value of residential buildings.The efficiency,accuracy and objective results of batch assessment make batch assessment develop rapidly in tax base assessment.Under the background that China is about to levy real estate tax,the technology of batch assessment is a worthy research direction.First papers of the real estate tax is imposed on residential introduces the background and significance,combing the literature,and expounds the related concepts of real estate tax and foreign mass appraisal of the status quo,combined with the status quo of China's real estate tax base mass appraisal pilot cities,summarizes the enlightenment to our country.Then the paper introduces the technology and principle of batch evaluation in detail.In the end,the paper goes to the hexi district of tianjin city,and takes the hexi district as the model data source.Based on the empirical analysis,this paper demonstrates the feasibility of mass appraisal,hope on the basis of the study of mass appraisal abroad,according to China's specific conditions to improve,to be prepared for the comprehensive real estate tax collection.