Research On The Assessment Of Real Estate Tax Base Under The High Quality Growth Target Of China’s Economy

"Deepening the reform of the fiscal and taxation system","Sounding the local tax system,and steadily advancing the real estate tax legislation",the rise of real estate tax to legal awareness has once again become a hot topic of social concern.The introduction of real estate tax is no longer an administrative act of the government to regulate the real estate market,but a taxation legal governance behavior in the construction of the state modern tax system,which embodies the government and taxpayers,the central and local governments,the law and administration,and the society multiple relationships of public taxation awareness need to be cautious and scientifically advanced.Real estate tax legislation,in addition to the basic conditions of the real estate registration system,the key prerequisite for the real estate tax is to clarify the tax base and conduct a scientific assessment of the real estate tax base.The result of the high-quality growth of China’s economy is to increase the public’s sense of gain,that is the old-supported,the medical-protected,the learning-fixed,the line-returned,the living-resided,and the real estate which makes the housing.The social demand attribute changes,the new demand structure and the new factors formed by the attribute factors need to affect the real estate price,which in turn affects the selection of the real estate tax base assessment indicators and the weights of the indicators in the indicator system,which ultimately affects the real estate tax base assessment results.Based on the above changes,this paper studies and evaluates the evaluation methods suitable for China’s real estate tax base.For the real estate tax to be levied,the evaluation theory is in the introduction stage in China,the number of residential buildings is large,the situation is complicated,and the real estate information data is different in degree.The research on real estate tax base assessment has theoretical significance and reality.Based on a large number of domestic and foreign related literature,this paper summarizes the research status at home and abroad and further research space.Firstly,it defines the composition and support factors of the real estate tax base assessment concept,principles,theory and real estate tax base assessment,and summarizes the experience that can be used for China.Secondly,it is based on the high quality economic growth and the social housing demand of residents.The change of the real estate price influencing factors to extract the real estate tax base assessment factors,establish a real estate taxbase assessment index system,compare the real estate tax base assessment method,and draw the boundaries of the provincial administrative areas In the economically developed provinces,the method of characteristic price and cluster analysis is adopted,and the economically underdeveloped provincial areas adopt the method of benchmark correction;then the new real estate tax base assessment model is constructed under the new situation,with Hohhot As an example,the city uses the benchmark correction method for simulation verification,and introduces ArcGIS software.Based on the segmentation results of Kriging interpolation method,the selected indicators are buffered and analyzed to determine the weight,and the benchmark real estate evaluation price is obtained to further determine the tax base assessment.Result;finally,the new situation of high quality growth,living class Presented to the center of the room space and re-tribe of the distribution structure,a new trend in housing preferences affect the overall assessment of the regional real estate prices,thereby affecting the conclusion of real estate tax base assessment.Through the analysis of the elements of real estate tax base assessment and the demonstration of establishing an empirical model,this paper provides ideas for the study of benchmark correction method in underdeveloped regions,which can provide reference for further research on real estate tax base assessment,which can be used for real estate in China.Tax tax base batch assessment practice provides practical value.