Study On The Methods Of Mass Appraisal Based On Property Taxation

The real estate industry is a mainstay industry of our country's National economy, and the real estate tax is an important part of our country's financial income. However, the country's current tax system of real estate has not been adapt to the development of the market economy in real estate industry, and the tax innovation is imperative. Because the tax innovation involves in the people's vital interests directly, their attention-degree of the innovation is always high.The 16th National Congress of the Communist Party of China have passed (The decision about consummating the system of the market economy of socialism) with a declaration that should construct the tax innovation in towns, and collecting the managing tax uniformly when posses all the conditions, correspond to abolish some collection. Until May 2009, the State Development and Reform Commission passed (The advise about deepening the system of the economy reform in 2009) with a declaration that should deepen the tax innovation, and levying property tax. On the background, researching the measure of the real property tax assessment will have a very important realistic significance.In this article, the author firstly discusses the background of this thesis's theme. Secondly, the author researches a systematic review on the research situation of mass appraisal at home and abroad. In this chapter, the author discusses the concepts and theories of property taxation, assessment based on the taxation and mass appraisal. Thirdly, the author discusses the assessment based on the taxation. In this chapter, a system analysis is implemented on the characteristics of the real property tax assessment and the choice of the tax base. Based on that, it also shows that the disadvantages of the traditional evaluation methods. After that, the author introduces the key of the article from the disadvantages-mass appraisal. Next, the article mainly researches the basic theory and method procedure of the mass appraisal and it's key point-the AVM Model. And then this paper introduces how to use the mass appraisal methods to solve the realistic problem through an example. Finally, the paper discusses the criteria of the practical implementation and hope that it can give some advises of the imposition of property taxation in China.