使用收益法评估房地产计税价格

Using the Income Approach to Assess the Taxable Value of Real Estate

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。

When using the income approach to assess the taxable value of real estate, it need pay special attention to three elements of tax assessnient 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.