本文通过对税基评估的批量评估方法的研究,欲建立特征价格模型与统计分析方法的有机连接,对所采集的二手商品住宅的税基计算进行模拟分析评价,最后得出具有一定范围适用性的估算房产税税基的回归方程。基于此,本文还推断,完备的GIS系统和自动评估技术在不动产税基评估中的应用,将会对提升特征价格模型的可用性和可靠性产生更佳效果。 In this paper, the tax base assessment of the bulk assessment methods to establish a feature price model and statistical analysis of the organic connection, the acquisition of second-hand commodity housing tax base to calculate the simulation analysis and evaluation, and finally come to a certain range of applicability Estimation of the tax base of the regression equation. Based on this, this article also concludes that the application of a complete GIS system and automatic assessment technology in real estate tax base evaluation will produce better results in enhancing the availability and reliability of feature price models.