划拨土地使用权中关于土地增值收益的评估探究  

Research on the Appraisal of Land Premium in the Allocated Land Use Rights

作　　者：汪昱新 Wang Yuxin(Sino City Alliance(Shanghai)Real Estate Valuation CO.,Ltd.,Shanghai 200135)

机构地区：[1]中城联行(上海)房地产土地评估有限公司,上海200135

出　　处：《中国资产评估》2022年第8期58-60,80,共4页Appraisal Journal of China

摘　　要：随着我国城市化进程的不断深入,房地产市场的各类经济行为也日益增多,在评估实务中我们经常会遇到涉及划拨用地的评估项目,而如何科学、准确地评估划拨土地使用权一直困扰着评估师。本文将以土地增值收益的评估为研究对象,首先研究土地增值收益的本质,并探讨土地增值收益的评估技术思路,总结出土地增值收益的几种评估方法,最后运用文中所提出的权益分配系数修正法进行实例分析,进一步验证该方法对土地增值收益评估的实用性和可操作性。With the continuous deepening of China’s urbanization process,we have also seen the increase of various economic behaviors in the real estate market.In the appraisal practice,we often encounter some projects involving the allocated land use right,which does confuse the appraisers to assess its value scientifically and accurately.This article aims to take the appraisal of land premium as the research object.Firstly,we study the nature of land premium and then discuss the valuation technique and summarize several appraisal methods for land premium.Finally,we adopt the assets value weighting method in the article.The modified method is used for example analysis to further verify the practicability and operability in the appraise of land premium.

关 键 词：划拨土地使用权 土地增值收益 权益分配系数修正法 

分 类 号：F275[经济管理—企业管理]