Research And Application About Method Of Real Estate Tax

Since 2010,the real estate tax have been a hot topic.It has a positive effect on controling real estate price,narrowing polarization and increasing government revenue.At present,it is not realistic to levy real estate tax nationwide,therefore,the state set up two experiment pilot to try to levy real estate tax.On January 28,2011,Shanghai and ChongQing began to levy real estate tax as experiment city,and implemented real estate tax regulations enacted by the state,which opened up the history of real estate tax on individuals.Value of real estate of developed cities and pilot areas can be executed through professional personnel,its accuracy is relatively high,but the time is long,efficiency is low and cost is high,it is difficult to levy real estate tax in the nationwide.The core of this paper is how to evaluate a large number of ordinary residential real estate.In this paper,through summarizing successful model of the domestic and foreign,and combining some experience from Shanghai and ChongQing,using Hedonic Price Model and Base Price index to evaluate value of real estate in parts area of our country.The research route of this paper is:research a large number of results by various countries in the batch evaluation problem,clear the relevant concepts of tax base and batch evaluation,the theory of batch evaluation and the specific application;comparative foreign theory and practice and problem in the process of levying real estate tax in our country,put forward the necessity of mass appraisal in our country,and analysis feasibility of using batch techniques in developed city of our country;After describing Hedonic Price Model and Base Price index,selecting general residential real estate in the Beijing HaiDian district,gathering the regional factors affecting real estate prices and quantifying the various factors,and expanding the scope of variables,considering the influence of the trading time、education factors,and the distance between the housing and a total of property right to the value of real estate,by means of statistical software to calculate the effective model,after the verification,get the final conclusion,and provide reference for real estate tax base assessment.The methods of this paper include:literature research,empirical analysis,statistical analysis,method comparison and so on.The difference of this paper and past study is that:the current domestic scholars only consider location,building and neighborhood characteristics for the factors impact value of real estate,this paper considered the influence of the time characteristics of real estate value.In addition,according to the characteristics of Beijing HaiDian district,this paper consider education factor and a total of property right of ordinary residential,that may affect the value of real estate.That will improve the validity and rationality of evaluation results.The purpose of this paper is to hope to introduce mass appraisal method,on the basis of studys of basic theory and application experience abroad for real estate tax,analyze the applicability of applying batch evaluation technique to our country,setting up suitable method for our country tax base assessment,to promote levy real estate tax smoothly in our country.