收益法在地下空间土地使用权价格评估中的应用研究

发布时间：2018-05-22 20:01

  本文选题：地下空间 + 基准地价修正法　； 参考：《辽宁大学》2015年硕士论文

【摘要】：我国分税制改革政策的实施,虽达到了扩大中央税收份额的目的,但也给地方政府留下了一个难题,即地方财政收入与地方财政支出之间出现的巨大缺口。为了应对这种财权与事权不对称的局面,各地地方政府纷纷推行土地财政。在这样的背景之下,土地价格一路上扬。因此,开发商出于节约成本及提高开发效率的考虑,开始致力于挖掘地下空间的利用价值,地下空间的开发利用随之逐渐走进人们的视野。然而,由于缺少完善的立法、管理和评估,随之阻碍了地下空间开发的健康有序发展。本文以武汉市15处地下商业物业作为评估对象,涵盖了武汉市Ⅰ、Ⅱ、Ⅲ级商业用地。首先,通过目前行业通用的基准地价修正法,经区位修正、期日修正、收益年限修正、容积率修正、地下空间修正得出评估对象的地下空间地价。然后,采用收益法,在现有理论的基础上,以售后返租合同为范本,结合生命周期理论模拟了四种租金增长模式,通过市场调研以及笔者所在评估机构评估师的打分,对样本可能的增长模式赋予权数,得出地下空间商业地产的投资价值,随即用剩余法扣除开发成本,估算商业用地地下空间土地使用权价格。最后,通过SPSS软件,对经两种方法求算出的地下空间地价进行对比分析,得出结论。
[Abstract]:The implementation of the reform policy of the tax distribution system in China has achieved the goal of enlarging the central tax share, but it has left a difficult problem for the local governments, that is, the huge gap between the local fiscal revenue and the local fiscal expenditure. In order to deal with the asymmetric situation of financial power and power, local governments have implemented land finance. Against this background, land prices are rising all the way. Therefore, in order to save costs and improve the efficiency of development, developers began to explore the value of underground space, and the development and utilization of underground space gradually came into people's vision. However, due to the lack of perfect legislation, management and evaluation, it hinders the healthy and orderly development of underground space development. This paper takes 15 underground commercial properties in Wuhan as the evaluation object and covers the commercial land of grade 鈪，

本文编号：1923414