Simulation Application Research Of Beijing Real Estate Tax Base Batch Evaluation Method

In recent years,more and more voices in China call for real estate tax reformation.The tax base assessment research,as the demand of real estate tax system reformation,is the inevitable result of the of market economy.Because the mass appraisal is the inevitable choice of tax base assessment in our country,mass appraisal becomes the focus of our research.This paper is based on the basic conditions of our country,draws on the advanced experience of developed countries’ mass appraisal practice,the mass appraisal methods are applied to the tax base assessment in two methods.By analyzing the difficulties of the mass appraisal methods and combining the reality of our country,this paper puts forward some concrete suggestions for tax base mass appraisal system.This paper is divided into five parts.The first part is introduction,mainly introduces the background,research significance,the research summarizes both at home and abroad,and illustrates the main research content and thought of this paper.The second part mainly analyzes the mass appraisal methods application,on the basis of the content,analyzes of the mass appraisal practices in other countries that worth of reference.The third part is the mass appraisal methods application conditions analysis for Beijing.As the focus of this article,the fourth part adopt benchmark property index and individual regression method to simulate application research in Xicheng and Fengtai districts,and then compares the differences of the two methods.The fifth part is the reflection to the mass appraisal model.by summarizing of appraisal model,puts forward the corresponding suggestions for perfecting tax base mass appraisal system in our country.