Research On Support Vector Regression In Mass Appraisal Of Real Estate Tax Base

With the comprehensive promotion of "business tax increase",sales tax,once used as one of the local tax categories,has officially withdrawn from the stage of history.In the face of the new situation,the reform and collection of real estate tax is imperative and has become the focus of attention.Real estate tax collection is the key link in the tax base to determine the real estate.However,at present,China’s tax base assessment of real estate tax is mainly based on single assessment,low efficiency,high cost,a wide range of promotion difficult to implement.And the foreign countries generally adopt the batch evaluation to carry on the tax base evaluation,which are more mature in theory and practice,and have achieved certain results.Although the low-cost and high-efficiency mass appraisal method is helpful to solve the problem of single assessment method,the relevant theoretical system about taxation assessment of real estate tax in our country is not yet perfect,and the mass appraisal method and technology system in line with China’s national conditions are not mature enough.Therefore,under such background,it is of great significance to find a scientific and reasonable assessment method and explore its application in the actual case of real estate tax base assessment in our country.This paper first analyzes the related theories and models of support vector regression,and introduces the evaluation process of the mass appraisal of support vector regression,including the division of evaluation area,the selection of influencing factors,the quantification,the normalization of data and the search of parameters Based on the support vector,establishes the evaluation model.Then taking the second-hand ordinary residential buildings in Huli district and Siming district in Xiamen city as the research object,collecting the building,neighborhood,location of three kinds of basic characteristic data,and creatively adds the two characteristics of time characteristic and safety performance analysis and evaluate the results of the model of consistency test is consistent with the actual situation,in line with the International Association of Appraiser,the support vector regression model to evaluate the rationality and reliability of the batch has been verified,and provides scientific research ideas and system construction method of mass appraisal of China’s real estate tax,with the actual reference value.