The Recommendations on Optimization of the Real Estate Tax Base Appraisal System

The scientific and reasonable,the accurate and effective real estate tax base appraisal method is the foundation and the key to precisely calculate and collect the real estate tax.This article considers that optimizes our country real estate tax base mass appraisal method system should start from three aspects:First,establishes the appraisal method system of "the market comparison method for main,the cost method and the income method for supplements";Second,uses the real estate tax base appraisal technology of "the msaa appraisal for main,single appraise for supplements";Third,establishes specialized tax base appraisal database.