| With the convening of the "NPC&CPPCC" in 2019,house duty has once again become a hot spot of concern for the whole society.The collection of house duty is of great significance for improving my country’s real estate tax-related supporting systems and promoting national tax reform.As early as 2011,Shanghai and Chongqing began to levy house duty on some residential houses,but the results of the tax reform have not yet reached the expected target.The experience of house duty reform in Shanghai and Chongqing shows that a reasonable assessment method of the house duty tax base is critical to the collection of house duty.In 2018,Xiao Jie,Minister of finance,made it clear that the collection of property tax is based on the assessed value of the house.As an important part of the tax system reform,the evaluation of house duty tax base has the characteristics of heavy workload and strong timeliness.The traditional evaluation method is difficult to meet the requirements of high efficiency of house duty tax base evaluation.In addition,the traditional assessment methods are greatly influenced by subjective factors,and the assessment results of different assessors for the same project may vary greatly,which seriously affects the fairness and authority of national taxation.With the help of computer technology to build batch evaluation model,on the one hand,it can overcome the shortcomings of low efficiency of single evaluation,reduce the workload of evaluators,thus reducing the tax cost;on the other hand,through the analysis of a large number of case data,the evaluation model can get more objective and fair evaluation results.Therefore,the combination of house duty tax base evaluation and computer technology is an inevitable trend.In view of this,this article analyzes the possibility of applying neural network to the assessment of house duty tax base based on the current situation of domestic and foreign house duty tax base assessment,combined with the characteristics and methods of China’s house duty tax base assessment,and on this basis Constructed a house duty tax base evaluation model based on BP neural network(Back Propagation Neural Network),and combined the model with geographic information system(Geo-Information system,GIS)technology,and through the system structure,functional modules and database Design and develop a house duty tax base assessment system.Finally,a second-hand residential building in Nanjing is used as an example to verify the correctness and effectiveness of the system.The establishment of the house duty tax base assessment system provides a new research direction and technical methods for the assessment of my country’s house duty tax base,and it has certain promotion significance for the collection of house duty and tax system reform in my country. |
