写字楼批量评估模型及其应用

Mass Appraisal Approach for Office Property in China

房地产批量评估是当前国际房地产税基评估的常用方法,也是中国推进房地产税收制度改革的重要前提和基础。目前居住房地产批量评估技术在国内有了较多的研究和实践,但在非居住房地产领域,尤其是收益型房地产批量评估方法的研究和实践相对匮乏。为此,本文从收益型房地产中的写字楼入手,分析其国内市场特点,及其与居住房地产和国外写字楼市场的差异,探索适于中国收益型房地产市场特点的批量评估方法与模型。然后对模型关键要素的确定进行了分析和说明,并以北京市中关村商务区部分写字楼为例进行应用检验。检验结果表明,该模型可实现高精度、低成本的房地产批量评估目标,具有较高的推广价值,可为房地产税改革提供有力的技术储备和支持。

Mass appraisal（MA） is a commonly-used technique in international real estate tax assessment. Being the premise and foundation of financial andtax reforms regarding real estate, mass appraisal on residential property has been studied or practiced in China, but barely on non-residential property. This paper focuses on themass appraisal model foroffice property via considering the special circumstances andcharacteristics of the real estate market in China. A mass appraisal model is proposed. The key elements of the model were analyzed, and then an empirical analysis was conducted based on ZhongGuancunDistrict, Beijing, China. It is shown from the case study that the model is available as well as valid, that is, high precision, low cost and easy updating in the valuation of municipal real estates in China. Therefore this study will benefit the financial andtax reforms in China in future.