In the second-hand housing trades tax collection and management, how to strengthen the control over taxable value of the trade, strengthen tax collection and management and prevent the tax from running off to the maximum extent, the department of collection and management faces great challenges. This text presents an idea that based on the estate evaluation price approved by estate agency as a benchmark, using the mathematic model of the least-squares method, combining the estate transaction data and the Board Rate data to adjust dynamically and appraise in batches the benchmark price. Then combining the floor?orientation?size and other factors of every house, which produces the benchmark price for the tax department to approve the second-hand housing transaction taxes price. Practice shows that this method plays an important role in the second-hand housing transaction tax collection.
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