财产税评估制度的国际比较及启示

财产税合理、准确的计税依据应是土地使用权和房产的市场价值，市场价值是通过评估得出的。如何对不动产价值进行评估是财产税征收之中最核心、最关键的问题。准确地评估不动产的计税价值是确定财产税税基、税额的基础。因此，借鉴国际先进经验，建立起适合我国国情的评估方法、评估技术、评估周期和评估机构等是急需探讨的重要问题。

International Comparison and Reference of Property Tax Assessment System

The reasonable and accurate basis of Property Tax lies in the usage right of land and the market value of property. Market value of property is out of assessing. How to carry assessment upon the property is most essential and crucial question for the property tax. The accurate assessment basis of property tax is the foundation of tax payment. Therefore, in view of the international advanced experience, it is urgent to discuss about establishing our own assessment system, including the appraisal approach, appraisal technology, appraisal turnover and appraisal authority, which is suitable to the Chinese situation.