Towards a Valuation and Taxation Information Model for Chinese Rural Collective Construction Land
Abstract
:1. Introduction
2. Methodology
3. Review of Existing Information Models
3.1. Core and Extension LADM Classes
3.2. Core Classes of the Fiscal Extension Module
4. Tax-Related Legal Regulations
4.1. Related Tax Conception
4.2. Land Value Appreciation Tax
4.2.1. Administrative Regulations on LVAT
4.2.2. Implementation Measures on LVAF
4.2.3. Law on LVAT (draft)
4.3. Deed Tax
5. Technical Specifications on the Valuation of RCL
5.1. Real Estate Valuation
5.2. Land Classification
6. Land Valuation and Taxation for Chinese Rural Collective Construction Land
6.1. Tax Subject
6.2. Tax Liability
6.3. Land Valuation
6.4. Tax Object
7. Conclusions and Discussion
Author Contributions
Funding
Conflicts of Interest
References
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Process | Method | Input | Output |
---|---|---|---|
Identifying the scientific problem | Literature review | Journal articles, conference articles, scientific and technical books | Scientific problem |
Analysing the existing models | Literature review | Journal articles, conference articles | Research deficiencies |
Analysing tax laws | Text analysis of legal documents | Documents of laws and administrative regulations | Legal restraints |
Analysing the valuation specifications | Text analysis of technical specifications | Technical specifications of real estate valuation | Technical restraints |
Proposing the information model | Object-oriented design | Legal and technical restraints | Information model |
Drawing the conclusions | Comparative analysis | Research problem and model | Conclusions and discussions |
Sales Comparison | Income Capitalisation | Cost | Residual | Bench Price Adjustment | |
---|---|---|---|---|---|
IVS | √ | √ | √ | ||
EVS | √ | √ | √ | ||
CREVS | √ | √ | √ | √ | √ |
CULVS | √ | √ | √ | √ | √ |
CALVS | √ | √ | √ | √ | √ |
CSVRL | √ | √ | √ | √ | √ |
First Level | Second Level |
---|---|
C1 Prosperity | C11 Business and service prosperity |
C2 Transportation | C21 Road accessibility, C22 Bus convenience, C23 External traffic convenience, C24 Road network density |
C3 Infrastructure | C31 Living facilities, C32 Public facilities |
C4 Environment | C41 Environmental quality, C42 Quality of cultural and sports facilities, C43 Green space coverage, C44 Natural environment |
C5 Demographic features | C51 Population density |
First Level | Second Level |
---|---|
A1 Local climate | A11 Temperature, A12 Accumulated temperature, A13 Precipitation, A14 Evaporation, A15 Acid rain, A16 Disaster climate, A17 Frost-free period |
A2 Topography and geomorphology | A21 Geomorphic type, A22 Topographic position, A23 Elevation, A24 Slope, A25 Slope direction, A26 Erosion degree |
A3 Soil | A31 Soil depth, A32 Obstacle depth, A33 Soil texture, A34 Profile configuration, A35 Soil pH, A36 Soil salinity |
A4 Water resources | A41 Groundwater depth, A42 Water guarantee rate, A43 Water quality |
A5 Infrastructure | A51 Forest network rate, A52 Irrigation guarantee rate, A53 Drainage, A54 Field road, A55 Field power supply |
A6 Convenient features for cultivated land | A61 Plot size, A62 Plot shape, A63 Plot flatness, A64 Plot elevation difference, A65 Farming distance |
A7 Location | A71 The farmer’s market influence |
A8 Transportation | A81 Road accessibility, A82 External traffic convenience |
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Xu, Z.; Zhuo, Y.; Li, G.; Liao, R.; Wu, C. Towards a Valuation and Taxation Information Model for Chinese Rural Collective Construction Land. Sustainability 2019, 11, 6610. https://doi.org/10.3390/su11236610
Xu Z, Zhuo Y, Li G, Liao R, Wu C. Towards a Valuation and Taxation Information Model for Chinese Rural Collective Construction Land. Sustainability. 2019; 11(23):6610. https://doi.org/10.3390/su11236610
Chicago/Turabian StyleXu, Zhongguo, Yuefei Zhuo, Guan Li, Rong Liao, and Cifang Wu. 2019. "Towards a Valuation and Taxation Information Model for Chinese Rural Collective Construction Land" Sustainability 11, no. 23: 6610. https://doi.org/10.3390/su11236610
APA StyleXu, Z., Zhuo, Y., Li, G., Liao, R., & Wu, C. (2019). Towards a Valuation and Taxation Information Model for Chinese Rural Collective Construction Land. Sustainability, 11(23), 6610. https://doi.org/10.3390/su11236610