Application Research Of The Mass Appraisal Of The Second Hand Properties’ Tax Base In China

The real estate industry is a mainstay industry of our country’s National economy, and the real estate tax is an important part of our country’s financial income. However, the country’s current tax system of real estate has not been adapted to the development of the market economy in real estate industry, and the tax innovation is imperative. Because the tax innovation involves in the people’s vital interests directly, their attention-degree of the innovation is always high. On the background, researching the measure of the real property tax assessment will have a very important realistic significance. Mass valuation not only valuates large number of Properties accurately in a short Period, but also achieves efficiency and fairness of the unity with the unified model and standards. There are many countries abroad have went the road of computer-assisted mass assessment, and achieved good results. Establishing the mass valuation system will not only provide efficient method of assessment, but also the support of assessment of the property tax in our country.Firstly, this paper establishes the basic theory and method procedure of the mass appraisal include theoretical basis, main procedure and mass appraisal system. And then, it analyzes the feasibility and necessity of colleting property tax, under the reconditions, by analyzing the basic problems in taxes assessment and the Basic elements, expounding the theory of techniques used to evaluate the Property tax base. 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. In addition, it takes the second-hand properties at Bei Jing Haidian District, with the MRA model, studying the mass valuation of second-hand properties in this area. The result passed the series of valuation examination standard. Verify the mass valuation method in our country is applied and achieved good result. Therefore, this case study provides some support for the real estate tax base assessment. My research of the tax base assessment provides to a theoretical and technical support. So, this study is meaningful for the other areas in implement the work of real estate tax base assessment. At last, the paper discussed the criteria of the practical implementation and finds some answers for the questions of the imposition of property taxation in China.