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随着我国政府税收体制的改革以及房地产市场的快速发展,房产税的征收已经逐渐被政府重视并实践起来。房产税税基评估的合理性与准确性是征收房产税的核心环节,传统的单宗税基评估技术无法满足房产税征收工作的时点性和大量性等特征,因此需要发展新的评估技术——批量评估技术。本文通过介绍房产税税基评估的现状,阐述了批量评估技术在房产税税基评估中的应用原理和思路,以及具体的操作步骤,分析了批量评估技术在运用推广中遇到的难点和解决思路,以此来探索批量评估技术的发展,促进和完善批量评估技术在房产税税基评估中的应用。
With the reform of our government’s taxation system and the rapid development of the real estate market, the collection of property tax has gradually been taken seriously and practiced by the government. The rationality and accuracy of real estate tax base assessment is the core link of real estate tax levied. The traditional single base tax base tax assessment technology can not meet the characteristics such as the timeliness and quantity of property tax collection. Therefore, it is necessary to develop new assessment techniques - Batch evaluation techniques. This article introduces the status quo of the tax assessment of real estate tax, expounds the application principle and train of thought of batch assessment technology in the tax assessment of real estate tax and specific steps, analyzes the difficulties encountered in the application and promotion of batch evaluation technology Ideas, in order to explore the development of bulk assessment techniques to promote and improve the application of bulk assessment techniques in tax assessment of real estate tax.