Research On Theoretical And Empirical Of Shenyang Commercial Housing Price Assessment Based On The Real Estate Tax

China’s real estate industry since the entry into twenty-first Century,ushered in the high-speed development period.With the increasing enthusiasm about public concerning,the introduction of real estate tax has become a hot economic problem of the society and makes accelerating the scientific real estate tax assessment system construction be the important work of the local government.From country to country,countries and regions with relatively perfect tax systems have adopted the mass appraisal method,while our country is just underway in the real estate tax base assessment.Therefore,drawing lessons based on those countries and regions with mature system and combining with the actual situation to build in line with China’s real estate tax assessment system has important theoretical and practical significance.This paper from the analysis of our country real estate appraisal and real estate tax status of summing up the lack of the real estate price assessment in China,draws lessons from the experience of foreign developed countries and regions,and puts forward the basic scheme of Shenyang City real estate prices in mass appraisal.In the selection of mass appraisal methods,this paper takes trading case full of commercial housing,the priority selection market comparison method,then applies revenue reduction method or route value method as a supplement or correction;For property with insufficient transaction data,especially commercial real estate in some formats,the income reduction method was used,then the hypothetical development method and market comparison method were used for checking or correction.With the results of property management contract registration data,the first amendment was made based on the consideration of the property transactions and tax data from the tax department;the second amendment was made based on the regional and individual factors,and then the final evaluation result of Shenyang commercial.Related issues and suggestions for improvement are also presented.Through this paper,we will provide a reference for the introduction of real estate tax in China.