Research On Real Estate Tax Base Assessment Based On Standard Price Adjustment Method

On October 23,2021,the 31 st meeting of the Standing Committee of the 13 th National People’s Congress made a decision to authorize the State Council to carry out the pilot work of real estate tax reform in some areas,and the real estate tax reform entered the fast lane.Constructing the theory and method of real estate tax base assessment is the basis of promoting the reform of real estate tax.Due to the large number of real estate tax base assessment objects and the limitations of traditional case assessment methods,batch assessment has become an inevitable choice for tax base assessment,and standard price adjustment method is one of the commonly used batch assessment methods.In order to evaluate the tax base value of real estate scientifically and reasonably,this paper constructs a tax base evaluation model based on standard price adjustment method and applies it in practice.First of all,this paper reviews the basic theories and methods of real estate appraisal,the purpose and key points of real estate tax base appraisal and the methods of batch appraisal of real estate tax base,and expounds the related theories,which lays the foundation for the follow-up research.Secondly,it summarizes the concept and characteristics of real estate tax base assessment,analyzes the current situation of real estate tax base assessment at home and abroad,compares the main methods of real estate tax base assessment,and puts forward the necessity of batch assessment of real estate tax base based on standard price adjustment method.Thirdly,this paper constructs a real estate tax base evaluation model based on standard price adjustment method through six steps: determining the scope of evaluation area and the scope of evaluation object;Grouping the appraisal objects on the basis of following relevant principles;Determine the standard real estate and calculate its standard price;On the basis of analyzing the influencing factors of real estate value,this paper constructs the evaluation index system of real estate tax base value,including two categories: regional evaluation index and individual evaluation index,and puts forward the quantitative method of adjustment coefficient of each index by using Arc GIS and other analysis tools;According to each index of the object to be evaluated,the standard price is adjusted by coefficient to get the initial tax base value of the object to be evaluated,and the final real estate tax base evaluation value is determined by secondary processing.Fourthly,taking an ordinary residential real estate in Qiantang District,Hangzhou City,Zhejiang Province as an example,the tax base assessment model based on standard price adjustment method is applied concretely,and the tax base assessment value of the case project is calculated.The research results show that the real estate tax base evaluation model based on standard price adjustment method is feasible,the evaluation index system is reasonable,the difference rate of evaluation results is small,and the evaluation results are in line with the real estate market price in the region where the evaluation cases are located,so it has certain popularization and application value.There are two main innovations in this paper: First,the index system of real estate tax base evaluation is optimized.Based on the specific evaluation purpose of real estate tax base evaluation,this paper combs and supplements the evaluation index system more comprehensively and logically,which is mainly divided into regional indicators and individual indicators,with a total of23 tax base evaluation indicators;Second,it innovates the quantitative analysis method of real estate tax base evaluation index.This paper introduces geographic information system software,with the help of Arc GIS software buffer analysis tools,quantification process visualization reflection,to achieve more scientific quantification of large-area indicators,effectively reduce the impact of subjective uncertainty factors,improve the rationality of evaluation results.