Study On Real Property Taxassessment

Currently, real estate has become a pillar industry of the national economy. Under the background of housing commercialization and land commercialization, many questions that are against "human-centered" and "harmonious society" concept appear:High house price causes serious asset bubble and financial institutions that lack of loan risk constraint seriously incline real estate industry and land hoarding phenomenon seriously pull up real estate development costs and people who own many real estate person personal accumulate wealth that expand the gap between rich and poor. With the development of real estate economy, some tax problem appears gradually, result in grievous tax loss and inequity of tax burden distribution in country that take historic cost as the tax base of property tax. Most experts and professionals focus only on the design and construction of real estate taxation, ignoring the research of real estate tax assessment. Under these conditions, this paper reference foreign advanced technology, and construct the real estate tax evaluation system suitable for China national.Firstly, this paper establish the theoretical analysis framework of collecting property taxes, and analyzes the feasibility and necessity of collecting property tax, under these conditions, by analyzing the basic problems in tax assessment and the basic elements, expounding the theory of techniques used to evaluate the property tax base. Secondly, from the base of the property tax assessment, this paper analyzes the tax base value evaluation type, comparing with market method, earnings method and cost method three evaluation methods, from a fair, efficient and control are analyzed,and puts forward based on the market value of mass appraisal is suitable for China's national conditions and the optimal choice. Thirdly, this paper uses multiple regression analysis method to analyze the property tax base, and combines with real estate prices and inflation index to define property tax base, and explores supporting system construction base assessment from the tax assessment legislation and complaint mechanism. Lastly, it makes a summary and makes some expectations for future's research.The innovation of this paper included 3 aspects:First, theory innovation. From the basic problems of the assets assessment, this paper systematically demonstrates the basic theory of tax base assessment, compared with foreign and regional mature estate tax assessment methods and techniques, and first proposes the specific methods how to property tax base.Second, method innovation. This paper first uses econometric model method that proves that mass appraisal technology is feasible for China's national conditions, and combines with real estate prices and inflation index to define property tax base, and makes the result truthful and dynamic.Third, policy innovation. According to the theory and empirical analysis, this paper refer three aspects opinion of the property tax base for government management department from the legal system, evaluation system, complaint mechanism,and the opinion is forward-looking, comprehensive and pertinent.