基于BP神经网络的房产税税基评估研究

Research on BP Neural Networks for the Tax Base Assessment

2011年,沪渝两市开始对部分居民住房征收房产税,时至今日税改的结果仍未达到预期目标。随着2019年"两会"召开,房产税再次成为全社会关注的热点。沪渝两地房产税改革的经验表明,采取合理的房产税税基评估方法对房产税的征收非常关键。鉴于此,以税基评估和神经网络的基本原理为基础,建立了基于BP神经网络(Back Propagation Neural Network)的房产税税基评估模型,为房产税税基评估研究提供了一种全新的方法,对健全房产税相关配套制度、推动国家税收改革有着重要的意义。

In 2011,Shanghai and Chongqing began to levy real estate tax on some residents’ houses.Up to now,the result of tax reform has not reached the expected goal.With the "two sessions" held in 2019,the real estate tax has once again become a hot topic of the whole society.The experience of real estate tax reform in Shanghai and Chongqing shows that it is very important to adopt a reasonable tax base assessment method for real estate tax collection.In view of this,based on the basic principles of tax base assessment and neural network,the author establishes a tax base assessment model of real estate based on BP neural network,which provides a new method for the study of tax base assessment of real estate,and is of great significance for improving the relevant supporting system of real estate tax and promoting the reform of national tax revenue.