Research On Mass Appraisal Techniques For Tax Bases Of Property

After the distribution tax reform in1994, a new model, namely ‘one cut split’,came into being, which allowed the local tax authorities to share VAT with the nationaltax authority at a ration of1to3. After the tax reform, national fiscal revenue has beenincreased at a fast speed, the effect being national tax revenue has been taking a greaterpart compared with local tax revenue. Under this circumstance, some local governmentssupport the local fiscal expenditure by selling rights to use land and property, whichleads to the increase in prices of real estates and rapid development of the estate industry.Because of the estate bubble, people are appealing to the appearance of estate taxes, sorelated departments are accelerating the legislation process of such taxes.The idea of this article is to analyze the necessity of property tax and propose twotechniques. Though proper tax is used in Shanghai and Chongqing, there are still manyproblems to solve. This article has six parts. This first part is to introduce thebackground and meaning of this article, the framework and the previous research. Thesecond part is to analyze the shortcomings of current legislation and reasons behindthese problems. The last part is to state the pre-conditions and current conditions ofproperty tax.The third part is an introduction of mass base technical, including a detailedanalysis of AVM, Hedonic Price Model and GIS and their applications. These are thefoundations of the unique techniques of our country. The fourth part is to recommendthe appraisal system of our country, including gathering data and appraising people,which can reduce illegal taxation behavior and increase fiscal income. The fifth part isa research of the law system, contents and procedures. The closing remarks is theconclusion, pointing out the shortcomings of this article and directions for futureresearch and problems to be solved.