Real Estate Tax Assessment Model And Its Application Research

Real estate tax assessment has always been the key points and difficulties in tax assessment work. First of all, the real estate tax assessment tax-related variety, high tax revenue contribution rate, involving the tax policy is complex, high professional quality requirements for assessors, assessment cycle is long. Second, the real estate tax assessment or the high risk points of law enforcement and integrity risks. Many links of real estate development project involves deductions, cost determination, plan tax basis of confirmation, the application of the tax policy, etc., and involve large sums of money. All of these tests the business tax staffs’ ability and integrity, integrity, from the investigation of the case in recent years, the real estate industry tax officials, discipline, illegal crime high-risk areas.However, since tax assessment work in our country, tax assessment in Wuhan as an example, the work has not find the unity of the real estate tax assessment model, namely no uniform real estate tax assessment model is set up, tax assessment staff are feeling the stones across the river, assessment methods still stays on the second tax inspection, don’t understand the analysis data, will not do, in escrow check, a check it, go against the original intention of tax assessment, taxpayers’ rights and interests is damaged to some extent. To establish a set of feasible real estate tax assessment system model is imminent.So the paper in Wuhan city real estate tax assessment work, for example, on the basis of the theory both at home and abroad, introduced the traditional real estate industry and the traditional real estate project development process and operating characteristics of fords the tax management risk point and the verification method, and based on the analysis of tax assessment points of risk of real estate tax assessment model. By choosing model parameters, such as finance, tax and related tax evaluation indicators, using financial statement data and external information, using comparative analysis and factor analysis and logic analysis, intends to establish a set of feasible real estate tax assessment model, finally, through an application case of Wuhan city tax assessment work, to confirm evaluation model, validate the reliability of the evaluation model.The innovation of this article is based on the tax risk management point of the research of real estate tax assessment model. Throughout before for the research of real estate tax assessment model, this research not only small number of literature, and literature research methods are either by mathematical model in the study, either in pure theory in this paper, the way of research. From a new perspective, this paper cut into the topic from the real estate tax risk management point, the comprehensive analysis of real estate tax assessment, on the basis of risk points, combined with Wuhan city real revenue data, selecting financial indicators and early warning value, lists the calculation formula and the corresponding to the benefit of the doubt, using chart, intuitive model, be clear at a glance. Finally, choose the evaluation work of a real case, supporting tax assessment model is feasible, convincing.