Research On The Batch-based Assessment Of The Tax Base Of Residential Real Estate

In recent years,thanks to the stable operation of the national economy,the real estate industry has developed rapidly.In order to promote the healthy and sustainable development of the real estate industry,the state has implemented many related policies.Even though the real estate tax pilots in Shanghai and Chongqing are not effective,the related expansion of the pilot work has been suspended,but the "Government Work Report" in 2019 clearly puts forward "sound local tax system and steadily advance real estate tax legislation.Since the Third Plenary Session of the 18 th Central Committee,this is the third time that the National People’s Congress has mentioned real estate tax.From this we can see that rising from real estate tax reform to real estate tax reform is the future trend.In the future,real estate tax will be based on the evaluation value of real estate,so how to reasonably evaluate the value of a large number of taxable residential real estate will become particularly important.The real estate tax reform has been in the making,and the tax base batch evaluation model has not been applied to real life.Most scholars’ research on real estate tax is only at the theoretical level.Real estate tax is levied based on the evaluation value.Traditional real estate evaluation methods have certain limitations.In order to better evaluate the tax base,this article combines the characteristic price method and GIS(Geographic Information System)technology to establish a tax base batch evaluation model..First,this article explains the difference between real estate tax and real estate tax,and clarifies the concept of tax base assessment of residential real estate.Real estate tax is levied based on the assessed value of the tax base.Multi-angle analysis of the influencing factors of the assessed value of the tax base is required.Secondly,in order to reduce the influence of human factors in the evaluation work and improve the objectivity of the evaluation results,the characteristic price method is introduced.The article centers on the Central Park in Yubei District,Chongqing City,and collects listing information of 300 residential real estate from the Fangtianxia website through stratified sampling.Obtain data online,examine and revise offline,reasonably quantify the influencing factors of tax base prices,and establish linear,semi-logarithmic,and logarithmic models.After comprehensive comparison,the logarithmic model is the optimal evaluation model.Third,in combination with GIS technology,the tax base batch evaluation process will be demonstrated.Eighteen test samples were randomly selected from eighteen communities,and the spatial database of GIS was used for buffer analysis to estimate the tax base influencing factors,and an attribute database was established accordingly.Finally,the logarithmic model of the characteristic price method is input through Python to obtain the tax base batch evaluation results.Finally,the tax base batch evaluation results were compared with those of the market comparison method,and it was found that the effect of the characteristic price method and the GIS batch evaluation model was more accurate.The characteristic price method has increased the number of comparable cases,on the one hand,making the evaluation results more reasonable,and on the other hand,improving the evaluation efficiency.The tax-based batch evaluation model based on GIS technology can not only visualize the evaluation process,ensure the objectivity of the evaluation results,but also increase the taxpayer’s credibility of the evaluation results,which is beneficial to the smooth collection of residential real estate taxes in the future.