Real Estate Tax Base Bulk Assessment Based On ArcGIS

Since 1950,China’s exploration of real estate tax has never been interrupted.In 2011,Shanghai and Chongqing,as the pilot reform of real estate tax,further laid the foundation for the introduction of relevant policies in practice.Due to the impact of the epidemic,the process of expanding the real estate tax reform pilot cities in China has slowed down,but with the gradual recovery of the market,the reform is progressing steadily.In November2022,the Ministry of Finance issued a document stating that the legislative reform of the real estate tax should be actively yet prudently promoted,indicating that the introduction of the real estate tax is imperative.We can learn from the existing experience that the appraisal price of real estate needs to be paid attention to in the tax process.Therefore,in order to ensure the fairness of tax,how to evaluate the tax base of real estate tax becomes particularly urgent accurately and efficiently.At present,there is still a lack of a clear tax base assessment system,but in the existing batch assessment technology studies,few involved in the baseline revision method,and the research is mostly in the level of qualitative analysis.Based on this,this paper will focus on the application of the baseline revision method in the real estate tax base assessment,in order to provide reference for the real estate tax reform.Taking Jinan City of Shandong Province as an example,this paper assisted the batch assessment process with the help of the statistical analysis module in Arc GIS software based on the second-hand housing transaction data and the basic spatial geographic information data of the city,and divided the assessment zones according to the prediction results of the Kriging difference.Then the base correction model is established,the base real estate is selected in different assessment zones,and the correction coefficient table is prepared by combining the buffer analysis results to measure the value of the base real estate tax base.The feasibility of this method is further verified by comparing the assessment results of real estate tax base with actual prices.The research shows that: first,the use of computer technology in the collection of the data required for batch assessment can greatly reduce the workload of the early assessment and improve the efficiency of the assessment of the real estate tax base;Second,the Arc GIS software assisted batch evaluation technology can further improve the accuracy of evaluation results and avoid the influence of subjective factors on evaluation results.Third,the benchmark amendment law applies to cities with relatively few transaction cases,which can provide effective path support for such cities in the bulk assessment of the real estate tax base.The main content of the article is as follows: The first chapter briefly introduces the background and significance of the benchmark amendment law in the bulk assessment of the real estate tax base.The second chapter mainly introduces the research status and relevant theoretical basis of the bulk assessment of the real estate tax base.The third chapter conducts corresponding research on the assessment method and index system of the real estate tax base.Chapter 4 and Chapter 5 will respectively evaluate the tax base of the case city by using the improved baseline revision method after regional division using Arc GIS software and directly using the baseline revision method,compare and analyze the evaluation results and discuss the advantages and disadvantages of the improved method.Chapter 6 mainly summarizes the research content and puts forward the shortcomings and improvements.