本文選題：假設(shè)開(kāi)發(fā)法 + 地產(chǎn)評(píng)估　； 參考：《財(cái)會(huì)月刊》2017年01期

【摘要】：假設(shè)開(kāi)發(fā)法是地產(chǎn)評(píng)估常用方法之一,其運(yùn)用難點(diǎn)在于對(duì)測(cè)算地價(jià)時(shí)涉及的相關(guān)參數(shù)的合理估計(jì)。本文從估價(jià)委托者需求實(shí)現(xiàn)影響視角,對(duì)運(yùn)用假設(shè)開(kāi)發(fā)法評(píng)估地價(jià)時(shí)是否應(yīng)扣減土地增值稅進(jìn)行分析,并基于不同參數(shù)資料對(duì)具體估算模式提出見(jiàn)解。
[Abstract]:The hypothetical development method is one of the common methods in real estate evaluation. The difficulty of its application lies in the reasonable estimation of the relevant parameters involved in the calculation of land price. In this paper, from the perspective of the impact of the demand realization of the evaluation entrustment, this paper analyzes whether the land value added tax should be reduced when using the hypothetical development method to evaluate the land price, and puts forward some opinions on the concrete estimation model based on the different parameter data.
【作者單位】： 重慶商務(wù)職業(yè)學(xué)院會(huì)計(jì)學(xué)院;
【基金】：重慶市高等教育教學(xué)改革研究重點(diǎn)項(xiàng)目“‘管理型’導(dǎo)向下高職會(huì)計(jì)專業(yè)創(chuàng)新人才培養(yǎng)定位研究與實(shí)踐”(項(xiàng)目編號(hào):162088)
【分類號(hào)】：F812.42
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本文編號(hào)：1895826