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1、开征物业税中的评估问题（Evaluationofpropertytax）EvaluationofpropertytaxAssessmentofpropertytaxlevy2008-12-2015:15:38Abstract:Thispaperarguesthattheintroductionofpropertytaxbaseassessmentshouldbeclearresponsibilityandevaluation,todeterminethetaxbaseassessmentcycleandthearrangement,andproposedusingthem
2、assappraisalmethodinthepracticalevaluation,atthesametimeassoonaspossibletocarryoutthebasicinformationofrealestateandthemarketinformationcollectionworkadvice.Keywords:propertytax;taxbase;evaluationI.propertytaxandrealestateappraisalTheworldofrealestatepropertytaxesinthecountry,mostcountrie
3、sadopttolandandrealestatemarketvalueasataxbasedontheway,afewcountriesandregionsofthenonmarketvalue,suchasRussiaisusedinthebookvalueoftheUnitedStatesofCaliforniaistherealestatecost.China'scurrentrealestatetaxisbasedontheoriginalbookvalueofpropertybyacertainpercentagedeductedasthetaxbasis,u
4、rbanlandusetaxtothetaxpayer'spossessionofthelandtax,thepropertytaxandurbanlandusetaxhasbecomeoneofthemostinelastictax.Propertytaxreasonableandaccuratetaxbasisshouldbethelanduserightsandpropertymarketvalue,themarketvalueisobtainedbyevaluation,butthe"evaluationvalue"ismorethanmarketvalue,av
5、aluetype.Theassessmentoflanduserightsandpropertymarketvalueasthebasisforthepropertytax,makingthepropertytaxandassessmentcloselylinked.ThepropertytaxisnotthefirstuseofrealestatetaxinChina'scurrentlandvalue-addedtax,thereareprovisionstoassesstheneedsofthetaxpayers:"oneofthefollowingcircumst
6、ances,assessedaccordingtotheassessmentofrealestateprices:(a)theconcealment,falserealestateprices(;two)providingfalsesumsofdeductibleitems;(three)thetransferofrealestateislowerthanthepriceofrealestateprices,withoutaproperreason."Thecurrentrealestatetaxisalsousefultotheassessmentofthesituat
7、ion:indeterminingtheoriginalvalueoftheproperty,theoriginalvalueofthepropertyisobviouslyunreasonable,shouldbereevaluated".Second,butitisworthnotingthattheassessmentofthelandvalue-addedtaxandpropertytaxisbasedontheindividualneeds,thescopeislimited,andtheevaluationofpr
