Property Tax Base Assessment Application Research Based On The Mass Appraisal

With the rapid development of the real estate industry in recent years, the real estate tax collection has become the focus of attention. In 2011, Chongqing, Shanghai, as the pilot cities, implemented the real estate tax reform pilot approach that is formulated by the state council and formally levy property taxes on some of the individual housing.To determine the real estate tax is a key link to the property tax. Pilot cities currently use the transaction price as the tax basis. When the levy system is ripe, evaluating the value as the basis will produce a lot of demand for residential value evaluation. At present our country real estate valuation is for a single property. Such methods consider more comprehensive, but it is time-consuming, high cost and difficult to a wide range of promotion. And foreign countries that adopt mass appraisal methods for tax base assessment make certain achievements and have mature experience in practice. In addition, some domestic large and medium-sized cities have the basic condition of batch assessment. Under this background, using the mass appraisal in our country for the determination of tax base has been imperative.Based on summarizing the domestic and foreign scholars on the property tax base mass appraisal research, discusses the related theory and analysis property tax base assessment and property valuations, then discuss the mass appraisal of the relevant theory and its application technology, and comparative analysis of mass appraisal methods; Then this paper expounds the status quo of our country’s pilot property tax levy. In draw lessons from foreign real estate tax base assessment, on the basis of practical experience, combined with China’s actual situation on the domestic implementation of the property tax base mass appraisal feasibility analysis, concludes that our country can choose superior conditions of large and medium-sized cities as mass appraisal pilot; Then the article discussed and analyzed the construction of mass appraisal system; Finally, this paper takes Beijing second-hand residential within 5th ring road, Haidian district as the research object, collects its location, construction, neighborhood characteristics of three kinds of basic data, and joins the time characteristics, obtains reasonable mass appraisal model with the aid of all kinds of inspection methods. Then using this model to evaluate property values in the same area, the evaluation results are consistent with actual situation, and conform to the provisions of the international association for the appraiser, which verifies the rationality of the use of mass appraisal method. This article demonstrates the mass appraisal method currently used in large and medium-sized cities in our country has certain rationality and feasibility, provides reference for further research, and has practical significance and practical value to promote China’s real estate tax base mass appraisal work.