Study Of The Mass Appraisal Of The Basement Of Urban Stock’s Transaction Tax

With the flourish development of the China’s market economy as well as the healthy and stable development of the real estate market has become the focus of attention of the whole society. The numbers of transaction are always increasing who are strong demands for housing stock value. However, buyers and sellers in the transaction in order to obtain real self-interest, usually deliberately closing price reported lower part stock’s transaction to evade taxes. Faced with this tax collection loophole, how to effectively determine the market price stock transaction becomes a top priority.This paper introduces the existing housing transaction tax base batch assessment problem systematically. First, in this article, through collecting and reading literature home and abroad, analyzed the characteristics of the housing stock and the relevant data collection, identification and quantification of building structure, building types, building area, the property value, total floor and the floor, orientation, basic facilities, public transportation facilities, living facilities, landscape, the rate, inflation and other 16 factors, which affect the stock price of housing transaction tax. Secondly, by comparing to determine the price of the based on the characteristics of the multiple regression model, constructs the housing stock transactions tax base mass appraisal model. From the characteristics of the concept of price model, basic assumptions, the choice of functional form to the characteristic variables, the establishment of the model, calibration, estimates of the model and related inspection, made a further systematic induction. Finally, choose xi ’an yanta district as the research object, the area is related to the empirical research. Based on basic data collection and processing, finally received 233 sample data. The data into the software, into the regression model, it is concluded that Xi’an yanta district inventory valuation model. Combined with inflation factor to ascertain the price of the stock. Finally, in accordance with the provisions of the existing housing transaction tax rate calculates the stock transaction tax base.This paper studies the influencing factors of housing stock tax, constructed the model of the housing stock price, which not only enriches the content of mass appraisal in our country, perfect the system of tax base assessment, also deepens the study of mass appraisal domain, for our country housing stock transaction tax base of mass appraisal provides theoretical basis and effective method, also is the research of other similar cities in our country, region to provide using for reference.