Building The Property Estate Tax Base Assessment System Based On Mass Appraisal Technique

In1994, our government carried out the reform of the tax system which was largely solved the problem of lack of revenue, but it also makes the rights of local government fiscal revenue continue reduce. Lacking of local government taxes make it more dependent on improve the land premium to increase its revenue, which to a certain extent, contributed to the current "land finance" phenomenon. In order to create GDP and increase revenue, the local government can only improve the land gradually, which cause land and housing prices climbed mutually, our social contradictions have become increasingly prominent. With the rapid development of the real estate market in many years, after a lot of land using rights have been transfered, the supply for the land that local governments have controlled to develop continuous is less every year, the model simply to "sell land for a living" for our government is already unsustainable,"Land finance" model is urgently need to turn around its business. In this context, China’s socialist market economy work will focus on how to speed up the change of financial revenue model and promote the tax reform and improvement such as the real estate tax for a long time.For this phenomenon, we beginning a pilot project in Shanghai and Chongqing about introducing it’s first-ever property tax for home buyer in2011in order to accumulate formal experience. Property tax base is an important part of real estate tax system, it plays a fundamental role to improve and perfect the system of property ownership and supporting the transfer of taxation.In addition, a scientific assessment on the property tax base can improve real estate appraisal system, establish a real estate appraisal system for the collection and management which is the core operation of the system, and it can also help to guide the healthy development of the domestic real estate industry as well.At present, there are a few of studies on tax base on property taxes and property tax base assessment, the amount of lectures which take a city as an example to study in this specific article is fewer and fewer. This paper first introduces the background, purpose and meaning.Then describes the theoretical concepts of real estate tax base and the way to scientific assess on the property tax base, followed by analyzing property taxes on major domestic and successful experiences and models in foreign country.Based on this, then summarizing the entire system of property tax base assessment combined with the actual situation in Wenjiang for the applied research. The paper use the examples of Wenjiang model to test the applied research, the last part draw relevant conclusions and recommendations to provides some ideas and examples for small cities to learn from assessment on property tax base. It is the practical and innovation in this paper.In achieve the above results of the same time, this also has the following shortcomings:Due to the special of the real estate-based information, it is more difficult to wholly obtained, the information which author collected is more related to some third-party sites, and the data(such as transaction price)from website may have some differences from the actual data,it t may influence the results of the assessment to some extent.Because there may serious of factors that affect real estate prices, the paper on the combination of Wenjiang specific case of real estate as a standard selection may have shortcomings, it lead to some differences between assessment results and the market price. In this regard, how to improve the accuracy of the model and further reduce the differences can be research and improve in future.