经营性殡葬用地地价评估方法的应用研究——以深圳市殡葬用地地价评估为例

Application Research of Profit-Making Funeral Land Price Assessment Method——A Case of Shenzhen Funeral Land Price Assessment

殡葬用地在全国土地分类中属于特殊用地,实际评估工作中比较少见,亦缺乏市场交易案例。本文主要结合地价评估实例,研究并分析了剩余法在经营性墓地地价评估中的应用,同时亦对基准地价系数修正法评估墓地地价进行了探讨。

Land for burial belongs to special land, rare in practical evaluation, is also a lack of market manipulation case. In this paper, based on land price assessment practice, studies and analyzes the residual method in the application of profit-making cemetery land price assessment, as well as on the standard land price coefficient correction method to evaluate the graveyard land price are discussed in this paper.