Design And Implementation Of Tax-Based Evaluation System For Second-Hand Housing Transactions Based On Web GIS

With the development of the second-hand housing transaction market nationwide in recent years,the conventional transaction tax payment mechanism inevitably caused confusion in the taxation process of second-hand housing transactions:the efficiency of tax-based assessment is low,and the implementation of tax collection and management is not in place;The judgment is subjective and the evaluation results are inaccurate,which makes it lack of persuasiveness;the problem of unfair taxation such as "high buy and low report" and "yin and yang contract" is increasingly apparent.The second-hand housing transaction tax base is the taxable price of the second-hand housing transaction tax collected by the taxation department.How to complete the large-scale second-hand housing transaction tax base assessment work efficiently and cost-effectively,reducing or even eliminating the erosion of various tax avoidance methods on the tax base.Become one of the main tasks at present.The application and development of Web GIS provides a good opportunity to solve the tax base assessment of second-hand housing transactions and the problems in tax collection and management.Based on this,this paper combines the second-hand housing transaction tax base assessment theory with Web GIS,and conducts an in-depth discussion on the construction of a second-hand housing transaction tax-based evaluation system based on Web GIS,in order to solve the tax department's second-hand housing with the powerful functions of Web GIS.The problems faced in the collection and management of transaction taxes.This paper takes the common commercial housing in the second-hand housing type as an example.Under the premise of combining the theoretical basis and system development technology of the second-hand housing transaction tax base assessment,the concept of the second-hand housing transaction tax base is defined and the concept of "workflow" is introduced.The second-hand housing transaction tax base assessment workflow is sorted out,and the second-hand housing transaction tax base assessment work is integrated into a visual system flow.At the same time,combined with Web GIS,the second-hand housing transaction tax base evaluation model was constructed,and the automatic selection of the evaluation model was realized according to the applicable conditions of each model.Based on the above research,the demand analysis,overall design and functional design of the second-hand housing transaction tax-based evaluation system were carried out,and the development and implementation of the system was completed.The system is supported by Web GIS development and spatial database technology.The ArcGIS API for JavaScript is embedded in the visual integrated development environment Visual Studio.The relational database is built using SQL Server 2008.The webpage mainly uses HTML5 and CSS3 for content and style design.JavaScript is used for dynamic scripting,and the back end uses ASP.NET technology for server development,ultimately implementing system-related functions.The core function of the second-hand housing transaction tax-based evaluation system is to assist the tax department in the scientific and reasonable evaluation of the second-hand housing transaction tax base through Web GIS,so as to improve the objectivity and evaluation efficiency of the evaluation results and maintain the tax fairness of second-hand housing transactions.Through the Web GIS function,it realizes the operations of integrated query,management and visual expression of the space and attribute data involved in the tax base evaluation of second-hand housing transactions.After testing the specific evaluation project of Tunxi County in Anhui Province,it has been proved through practice that the system can accurately and efficiently realize the tax base assessment of second-hand housing transactions in a visual environment.