Abstract
The scientific real estate tax appraisal system is the basis for steadily advancing the real estate taxation reform. Based on WOS and CNKI, this paper uses CiteSpace software to analyze the number of papers, research focus, and countries with outgoing messages in real estate tax research. This study illustrates that: (1) In this field, developed countries have occupied strategic leadership. (2) The fiscal perspective of real estate tax reform is currently a hot issue in academic research, but the analysis of the real estate tax system based on the tax assessment is rarely discussed. Therefore, this paper refers to the construction of a RETAS that is relatively mature, analyzes and summarizes the selection of taxation basis, the setting of assessment agencies, the implementation of assessment procedures and the construction of dispute resolution mechanisms, improves the real estate tax assessment system with Chinese characteristics, and provides some experiences and references.
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