Method Of Tax Base Appraisal For The Housing Stock In Xi’an

With the improvement of living standards of our country’s people, the rigiddemand for housing is increasing steadily, and the real estate has madesteady progress recently. So the status and importance of the real estate in the nationaleconomy has been more clear, and the results of real estate regulation has appearedgradually. The real estate tax, as a means of regulation, has become an importantsource of national revenue. The tax reform as an important means ofregulating the order of real estate market transactions and reducing tax evasion, playsan important role in the aspects of balancing the distribution of income, promotingsocial justice and increasing the fiscal revenue.An important part of the real estate tax collection and tax system reform is to usethe market value assessment as the tax basis. Among them, to build a batch of taxassessment system with advanced technologies is the core of the reform.Therefore, itis imminent to establish the real estate tax base assessment system for determining ascientific and reasonable tax base valuation price of real estate transaction by the massappraisal of advanced technology.This paper uses the improved comprehensive evaluation method as the mainresearch method. The improved comprehensive evaluation method has the followingsteps. Firstly, to divide all the stock room into multiple areas and plates according tothe administrative region. Secondly, it is to set up comprehensive evaluation indexsystem of buildings and housing correction system. Thirdly, it is to settle thebenchmark price of residence community and buildings, and housing assessment price.Lastly, it is to establish tax base mass appraisal model of housing stock transactions.How to determine the benchmark price of residence community is the innovative point of this article and the core. In the comprehensive evaluation method, to determine thebenchmark price of residence community and buildings is obtained from thecomprehensive evaluation score, the subjective judgments of the assessment staff havea great influence on it. In the improved comprehensive evaluation method, todetermine the benchmark price of residence community uses data from two aspects,reduces the influence of subjective judgments of the assessment staff, makes theevaluation results more objective.In the instance，firstly，through analyzing the present situation of housing stockmarket of Xi’an city and making comparisons with other similar development level ofthe National City, it is whether feasible to use the mass appraisal technique andestablish the database of mass appraisal in Xi’an city. Secondly, taking Xi’an-High-tech zone-High-tech Road plate-A cell as an example, the paper make a specificdescription about the application of the improved comprehensive evaluation method inhousing stock tax base appraisal of Xi’an city. Finally, the paper establish the housingstock transaction tax base appraisal model and database of Xi’an city. So that it wouldaccomplish the real-time query and online evaluation of housing stock tax baseappraisal of Xi’an city, save cost for evaluation, guarantee the national tax, andregulate the order of the housing stock market transactions.Through the establishment of the housing stock transaction tax base appraisalmodel and database, it can provide markers for tax collection, control the tax link ofreal estate transaction, protect the rights and interests for both side among the business,prevent the loss, and promote the steady and sound development of the real estatemarket. At the same time, it has great guiding significance to enrich the assessmenttheory of real estate tax base and give a new thought for the real estate tax assessment.