| 使用收益法评估房地产计税价格 |
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| 引用本文： | 徐汉峰.使用收益法评估房地产计税价格[J].长沙航空职业技术学院学报,2011,11(3):63-66. |
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| 作者姓名： | 徐汉峰 |
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| 作者单位： | 湖北职业技术学院,湖北孝感,432000 |
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| 摘 要： | 使用收益法评估房地产计税价格时要特别关注房地产评税时点的年净收益、年资本化率、收益年限三大要素,注重评估计税价格诸要素的科学性和合理性,提高操作技能和评税结果。
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| 关 键 词： | 房地产 交易 计税价格 收益法 评估 |
Using the Income Approach to Assess the Taxable Value of Real Estate |
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| XU Hanfeng.Using the Income Approach to Assess the Taxable Value of Real Estate[J].JOurnal of Changsha Aeronautical Vocational and Technical College,2011,11(3):63-66. |
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| Authors: | XU Hanfeng |
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| Institution: | XU Hanfeng(Hubei Polytechnic Institute,Xiaogan Hubei 432000) |
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| Abstract: | When using the income approach to assess the taxable value of real estate,it need pay special attention to three elements of tax assessment time point of real estate: the annual net income,the annual capitalization rate and the required years of profit.It should also focus on the science and rationality of the various elements of assessing taxable value,so as to improve operational skills and assessment results. |
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| Keywords: | real estate transaction taxable value income approach assessment |
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