内容摘要：

税基评估是物业税实施的关键环节。本文首先阐述了物业税税基评估方法，在此基础之上，对税基评估的数据库问题进行了较为深入地探讨，最后，结合我国国情，指出了我国物业税税基评估面临的信息困局，并提出了相应的解决方法。

关键词：物业税　税基评估　批量评估　数据库

abstract：assessment of tax base is a key issue in real estate tax administration. this paper first discusses various assessing methods, and then makes a further exploration on issues related to database of assessment. finally, it points out that the main issue in assessment of real estate tax base is information asymmetry and proposes related countermeasures in the context of practical situations in china.

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