开征物业税中的评估问题（Evaluation of property tax）.docVIP

开征物业税中的评估问题（Evaluation of property tax） Evaluation of property tax Assessment of property tax levy 2008-12-20 15:15:38 Abstract: This paper argues that the introduction of property tax base assessment should be clear responsibility and evaluation, to determine the tax base assessment cycle and the arrangement, and proposed using the mass appraisal method in the practical evaluation, at the same time as soon as possible to carry out the basic information of real estate and the market information collection work advice. Key words: property tax; tax base; evaluation I. property tax and real estate appraisal The world of real estate property taxes in the country, most countries adopt to land and real estate market value as a tax based on the way, a few countries and regions of the non market value, such as Russia is used in the book value of the United States of California is the real estate cost. Chinas current real estate tax is based on the original book value of property by a certain percentage deducted as the tax basis, urban land use tax to the taxpayers possession of the land tax, the property tax and urban land use tax has become one of the most inelastic tax. Property tax reasonable and accurate tax basis should be the land use rights and property market value, the market value is obtained by evaluation, but the evaluation value is more than market value, a value type. The assessment of land use rights and property market value as the basis for the property tax, making the property tax and assessment closely linked. The property tax is not the first use of real estate tax in Chinas current land value-added tax, there are provisions to assess the needs of the taxpayers: one of the following circumstances, assessed according to the assessment of real estate prices: (a) the concealment, false real estate prices (; two) providing false sums of deductible items; (three) the transfer of real estate is lower than the price of real estate prices, without a proper reaso