The Application Of The Feature Price Model In The Bulk Assessment Of Property Tax Bases

Recalling the development of China’s real estate industry these years is not difficult to see that from 2010 to 2016,most of our cities in the real estate market are in a rising price in the process.In order to make our country’s real estate market can be orderly and steady development,China’s central and local governments are constantly working.Although house prices in a certain period of time,to a certain extent been suppressed,but overall,a variety of policies seem to be difficult to control the overall situation of China’s real estate market.In China,how to levy property tax,when the levy,always in a heated discussion.At present,the mainstream view that should learn from foreign experience,the stock of housing property tax levied in order to optimize the tax system,improve the government in the real estate market macro-control means.In this context,China’s Shanghai and Chongqing as a pilot in January 2011 on the individual housing levy property tax.On the basis of making a simple combing of foreign real estate tax policy and specific expropriation and implementation methods,this paper introduces the concept,principle and advantages and disadvantages of batch evaluation and characteristic price model.Then,on the application hypothesis,Factor selection,the specific form of the model and the relevant test to make a further analysis;Finally,this paper on the collection of Nanping District of Kunming second-hand commodity housing sample data on the real estate tax base batch price evaluation model of the empirical price model Analysis.The final regression equation is passed through a variety of significant and related parameters of the test,and the economic significance of the model is basically in line with the selected basic data within the scope of the real estate market.On the basis of the above research,this paper draws the conclusion that if the collected basic data of residential real estate is reliable and reliable,we can use the characteristic price model to quantify the characteristic factors and obtain the residential characteristic price with good explanation Function,in order to achieve a similar location characteristics,architectural features and neighborhood characteristics of residential real estate for bulk assessment.It can be seen that the feature price model has a good prospect in the future assessment of the property tax base.