| As urbanization continues to promote and accelerate the modernization process, China is undergoing a profound social change. With the expanding of cities, the urban population increased dramatically. Then the new towns rise, followed by the transformation and upgrading the old ones. During this transformation process, a variety of conflicts and disputes caused by the city housing levy have continued to increase. The housing levy is imposed to the lack of effective participation and compensation procedures and evaluation system is not perfect, resulting in many problems arising from the housing levy, which has direct impact on social stability and realization of public interest. Therefore, China is a large scale in the current situation of urban construction. It is of great practical significance and value to know how to establish collection procedures, improve the urban housing system, and establish a fair, rational, scientific assessment of the price mechanism for protecting the legitimate rights and interests of property better. Then make sure all of these can be clearly defined in the relevant laws of our country.This article attempts to start with imposing state-owned land, housing prices to assess the meaning and nature. In terms of the housing levy assessment of the neutrality of institutions of legal protection, the rating agencies to determine the price, the choice of assessment methods, assessment and evaluation of relief of legal supervision, etc. I try to analyze and evaluate problems, and point out the perfect way to build a more complete assessment of the housing price system in order to reasonably and lawfully put it into practice and effectively protect the legitimate rights and interests of taxpayers. |