对房地产税税基评估问题的探索（Exploration on the assessment of real estate tax base）.doc

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对房地产税税基评估问题的探索（Exploration on the assessment of real estate tax base）.doc

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对房地产税税基评估问题的探索（Exploration on the assessment of real estate tax base）

对房地产税税基评估问题的探索（Exploration on the assessment of real estate tax base） Exploration on the assessment of real estate tax base Exploration on the assessment of tax base for real estate tax 2009-02-03 21:17:15 First, the choice of procedures for the assessment of the real estate tax base (1) the selection of tax assessor institutions; In the implementation of tax assessment system of countries and regions, some countries and regions of the tax assessment subject as the representative tax assessment of the subject (assessment agencies and personnel of government or quasi government agencies nature) and representative tax assessment of the subject (usually the civil nature of the social intermediary assessment agencies or personnel) to share. But there are also some countries and regions whose tax base evaluation bodies are unitary. To determine this single evaluation subject has two kinds of methods, one is from the evaluation organization and personnel of non tax department of the government or quasi government nature to bear, another is to be borne by the private nature of the social intermediary organizations and personnel assessment. This kind of single base assessment often have some problems, the most important issue is the assessment agencies on behalf of unilateral interests as tax assessment subject, assessment of the tax base may result in loss of objective and fair. Many experts in our country suggest that the tax authorities should act as the subject of tax base assessment. However, if the tax department is responsible for the assessment of the whole area of the real estate value, must add a large number of personnel, which is inconsistent with the goal of Chinas Government Reform of the personnel system, more importantly, the tax department is not professional agencies to assess the value of the property, by which to evaluate not only the lack of convincing, will increase the tax cost. Therefore, the establishment of Chinas tax assessment system, the assessm