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Erschienen in:
2015 | OriginalPaper | Buchkapitel
Improvement of the Market Comparison Approach Based on Property Tax Levy Purpose
verfasst von : Yipeng Ren, Aibo Hao, Jingjuan Guo
Erschienen in: LISS 2014
Verlag: Springer Berlin Heidelberg
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Abstract
China is exploring property tax reform, scientific and rational assessment of the value of property is an important work. Due to lack of basic data, limitation of local government revenue and lack of high educated appraisers, the market comparison approach is still a basic assessment method in China. Part of adjustment coefficients in current market comparison approach are freely determined by appraisers, which cannot accept by taxpayers. In this paper, considering of China’s reality, with the idea of the hedonic price method to subdivide the factors affecting adjustment coefficients. Adjustment coefficients are accurately determined after using clustering analysis to make taxable property reasonable partition, and then determine the property value. Ultimately, a case study in Jincheng Shanxi Province shows the accuracy of the assessment is improved.