Study On The Base Assessment Of Real Estate Tax

In recent years, the speed of China’s urbanization continues to accelerate, realestate price continues to rise and the income gap expands. The problem of the realestate tax is prominent. The real estate tax reform has become a social hot spot issue.It’s time to put on a unified standard for the real property tax. In November2013,the CPC Central Committee on deepening reform of the overall number of majorissues proposed by the eighteen session of the Third Plenary Sessionconsiders,“speed up the real estate tax legislation and reform timely." Carrying outthe tax base assessment study in China is the inevitable result with the developmentof market economy, China’s tax reform one of the levy of real estate tax should beconsidered firstly. The tax base assessment theory is more perfect and the tax baseassessment practice is more mature in developed western countries. However, basedon China’s national conditions, we can not copy the experience of othercountries.Therefore, this article’s achievements in the field of foreign tax baseassessment theory and practice in basic theory on the basis of assessment of China’stax base, combined with China’s national conditions, analysis of the factors of subject,object, value type of the tax base assessment, discussion of the tax base assessment ofthe field of universal application of the mass appraisal method used in China providetheoretical support for the premise and difficult for the mass appraisal method used inChina. The dissertation can be divided into six parts.