Professional Documents
Culture Documents
Khi nim: Bt ng sn
Lut c La M: Ti sn gm bt ng sn v ng sn. BS l t
ai, ca ci trong lng t v tt c nhng g c to ra do sc lao ng
ca con ngi trn mnh t (cc cng trnh xy dng, ma mng, cy
trng)
Lut dn s Nga: BS l mnh t. BS l nhng i tng m dch
chuyn s lm tn hi n gi tr ca chng. Nhng ti sn nh Tu bin,
my bay, phng tin v tr cng l cc BS.
Lut Dn s Php: Ma mng cha gt, tri cy cha bt khi cy l
BS, nu bt khi cy c coi l ng sn.
Lut Dn s Thi Lan: BS l t ai v nhng vt gn lin vi t ai,
bao gm c nhng quyn gn vi vic s hu t ai
Lut Dn s Vit Nam nm 2005: BS l cc ti sn bao gm: t ai;
Nh, cng trnh xy dng gn lin vi t ai, k c cc ti sn gn lin vi
nh, cng trnh xy dng ; Cc ti sn khc gn lin vi t ai; Cc ti
sn khc do php lut quy nh.
Khi nim: nh gi bt ng sn
nh gi
1. Ging nhau
Thm nh gi
2. Khc nhau
a. Ch th
b. i tng
+ Mi loi hnh ti sn
c. Hiu lc
+ Bt buc, cng bc
+ T vn
+ T vn
d. Phng php
e. Nguyn tc
nh gi Bt ng sn
Cc phng php nh gi BS
nh gi mnh t trng:
1. Phng php so snh
2. Phng php thu nhp
3. Phng php thng d
4. Phng php chit tr
(kt hp PP so snh v PP chi ph)
nh gi t v cng trnh
trn t:
1. Phng php so snh
2. Phng php thu nhp
3. Phng php thng d
4. Phng php li nhun
5. Phng php chi ph
u im:
- L phng php t gp kh khn v mt k thut;
- C c s vng chc khch hng, cc c quan php l cng
nhn;
- N l c s cho nhiu phng php nh gi khc...
Nhc im:
- Nu cht lng thng tin BS so snh khng tt s nh hng
ti kt qu nh gi.
- Cc thng tin thng mang tnh cht lch s
- Cha ng yu t ch quan
- Ly s bnh qun ca cc
mc gi ca 3 n 5 tha t,
khu t so snh tnh ton
iu chnh.
Quyt nh s 129/2008/Q-BTC
- giao dch thnh cng hoc ang
mua, bn trn th trng (gi giao dch,
gi nim yt hoc gi cho bn)
- Cc thng tin v gi ti sn giao dch
thnh cng trn th trng: Phi khch
quan.
- Gi cho bn, cho mua (giao dch
cha thnh cng): phi c iu chnh hp
l trc khi so snh.
- Xc nh gi tr ca ti sn cn thm
nh bng cch ly mc gi ch dn i
din ca cc ti sn so snh, bo m
chnh lch gia mc gi i din chung
vi cc mc gi ch dn khng qu 10%.
nh gi t
Bi tp tnh hung 1
nh gi mt l t trng rng 80m2.
Bit: c thng tin v 5 l t tng t, c th so snh c. Sau khi
phn tch, tnh ton, cc mc iu chnh c th gia l t mc tiu
v cc l t so snh nh m t trong bng sau:
Thng s so
snh
So snh
1
So snh
2
So snh
3
So snh
4
So snh
5
Php l
0%
0%
0%
0%
0%
V tr
1%
3%
0%
1%
1%
Din tch
3%
0%
1%
0%
0%
Hinh dng
-2%
-1%
-2%
-1%
0%
Mi trng
0%
5%
-1%
0%
-1%
H tng x hi
-2%
3%
0%
4%
-1%
nh gi t
Bi tp tnh hung 1 (Tip)
Hy c tnh gi tr ca l t mc tiu, bit gi th
trng v din tch ca cc l t so snh nh sau:
Ch tiu
Din tch
(m2)
Gi bn
(triu ng)
So
snh 1
So
snh 2
So
snh 3
So
snh 4
So
snh 5
145
80
120
78
85
2.175
1.120
1.860
1.131
1.326
Li gii ngh
Bi tp tnh hung 1
Tng mc iu chnh ca BS mc tiu so vi BS so snh:
Thng s so snh
So
snh 1
So
snh 2
So
snh 3
So
snh 4
So
snh 5
Php l
0%
0%
0%
0%
0%
V tr
1%
3%
0%
1%
1%
Din tch
3%
0%
1%
0%
0%
Hinh dng
-2%
-1%
-2%
-1%
0%
Li th giao thng
0%
5%
-1%
0%
-1%
Li th kinh doanh
-2%
3%
0%
4%
-1%
Tng mc iu
chnh
0%
10%
-2%
4%
-1%
Li gii ngh
Bi tp tnh hung 1 (Tip)
n gi 1m2 t ca cc BS so snh:
Ch tiu
So snh
1
So
snh 2
Din tch
(m2)
145
80
120
78
85
Gi bn
(triu ng)
2.175
1.120
1.860
1.131
1.326
n gi bn
(tr. /1 m2)
15
14
15,5
14,5
15,6
Li gii ngh
Bi tp tnh hung 1 (Tip)
Li gii ngh
Bi tp tnh hung 1 (Tip)
Gi cc BS so snh sau khi iu chnh
Ch tiu
Din tch (m2)
So snh
5
145
80
120
78
85
Gi bn
(triu ng)
2.175
1.120
1.860
1.131
1.326
n gi bn
(tr./1 m2)
15
14
15,5
14,5
15,6
n gi SS
(tr./1 m2)
15
15.4
15.19
15.08
15.444