Research On The Application Of Batch Evaluation Method In The Tax Base Evaluation Of Common Residential Real Estate

In recent years,the collection of real estate taxes has gradually become the focus of the real estate industry,and the collection of real estate taxes will inevitably involve the question of how to determine the tax base,which accordingly leads to the need to assess the tax base.The tax base assessment is the most basic link to the real estate tax collection.If the traditional single appraisal technique is adopted,it is often impossible to complete the assessment of the price of a large number of real estates in a short period of time,thus failing to meet the collection time limit requirements.Thereby increasing the cost of collection.Existing mature theories and rich practical experience in relevant countries abroad can be found that these countries often use batch evaluation techniques when conducting tax base evaluations.Therefore,the application of batch evaluation technology to our country's tax base evaluation is worthy of in-depth study.Based on the concepts and theories related to the tax base assessment and batch assessment methods,this article introduces the process of establishing the batch assessment model based on the characteristic price method: first,the Huangpu District of Guangzhou City is selected as the assessment area according to the principle of administrative region attribution;second,determine the characteristic factors that affect real estate prices,collect actual real estate transaction cases,corresponding regional factor characteristic data and neighborhood characteristic data,and perform a series of optimization and testing on the model to obtain the final batch evaluation model;finally,the simulation and application of the established model have proved that the consistency and accuracy of the evaluation results are ideal.,and the use of the evaluation results as the tax basis for residential real estate tax is scientific and reasonable,which also shows that applying the batch evaluation method to the tax base evaluation has important theoretical and practical significance in practice.