随着我国经济的快速发展,房地产行业得到了飞速发展,为了加强对房地产市场的调控,稳定房价,增加地方财政收入,房产税具有重要的意义,而保证房产税征收的合理性和公正性,必须确保房产税税基评估的准确性,因此,本文分析了房产税税基的内涵,并指出了我国目前实施房产税面临的难题,如法律法规制度不健全,税基评估的成本过高等,并进一步分析了目前我国房产税税基评估存在的问题,如评估主体不清晰,评估方法不合理,申诉机制不健全以及评估人才缺乏,并从建立健全房产税税基法律制度,优化税基评估主体,健全评估申诉机制,培养评评估人才等方面提出了相关的对策和建议。 With the rapid economic development in our country, the real estate industry has developed rapidly. In order to strengthen the regulation and control of the real estate market, stabilize housing prices and increase local fiscal revenue, property tax has important significance. However, to ensure the collection of property tax is reasonable and fair, Therefore, this article analyzes the connotation of the tax base of real estate tax, and points out the problems that the real estate tax in China now faces such as the imperfect laws and regulations, the high cost of tax base evaluation, At the same time, it analyzes the existing problems of taxation assessment of real estate tax in our country, such as the unclear assessment body, the unreasonable assessment method, the unsound complaint mechanism and the lack of assessment talent. From the establishment and improvement of the legal system of taxation of real estate tax, The main body, a sound assessment of the appeal mechanism, training and evaluation of personnel and other aspects of the proposed countermeasures and suggestions.