Study On Batch Evaluation Of The Tax Base Of Personal Residential Property Tax

As the reform of the property tax system continues to progress,relevant experts and scholars have conducted a lot of research,and the change of taxation basis has become an important element of the reform of the property tax system,i.e.the existing taxation based on the transaction price is changed to taxation based on the assessed value of the property which is close to the market value.The property tax levied on property valuation is currently a popular method of property taxation in the international arena,and it is also a common method adopted by developed countries and some developing countries.However,as the specific situation varies from country to country,the assessment of the tax base is still a brand new topic in China,which requires us to continue to explore and study it in theory and practice.Before a property is taxed,an assessment of the property value is an essential task.While this can be achieved using the traditional single-unit valuation method,it is not suitable for assessing the value of individual homes for tax purposes as this method is both time-consuming and costly due to the relatively large scale of properties involved in the property tax levy.In this paper,based on a comprehensive review of relevant literature at home and abroad,a batch assessment model of property tax base with characteristic price as the core is constructed by using geographic information technology(ArcGIS)under the guidance of theories such as characteristic price model and batch assessment method.Firstly,by discussing and summarising the research basis of property tax base batch assessment,the necessity of the batch assessment method is pointed out;secondly,by comparing the property tax assessment practices in typical overseas countries,Hong Kong,China and the two property tax collection pilot projects in Shanghai and Chongqing,the problems in the current property tax base assessment are sorted out and summarised and analysed,providing us with Again,from the factors affecting property prices,the influencing factors of property tax base assessment are extracted,a property tax base assessment index system is constructed,and the spatial interpolation method is used to divide the tax assessment areas,based on which the spatial analysis function of GIS is used to quantitatively analyse the characteristic variables and establish a characteristic price model;on this basis,taking the city of Xi’an as an example,the personal property tax of seven districts in the city of Xi’an is selected.The individual residential properties in the seven districts of Xi’an city were selected as the sample,and multiple regression analysis was conducted using SPSS 10.7 software to establish a specific characteristic price model for individual residential property tax,and an empirical study was conducted.After a comprehensive and systematic analysis and demonstration on the batch assessment of individual residential property tax base,this paper proposes a batch assessment model of property tax base integrating GIS and characteristic price model based on spatial analysis and characteristic price model,which can further solve the problem of subjectivity in the quantification of tax base influencing factors by combining GIS technology,and can not only solve the problems of traditional single assessment,but also reflect the fairness and uniformity of taxation at a certain level.It can also reflect the fairness and uniformity of taxation at a certain level.Considering that the batch assessment of property tax base in China is still in its initial stage,the application of this technology can help further promote the development of the batch assessment of property tax base in China.