本規(guī)范的主要技術(shù)內(nèi)容是:1.總則;2.估價原則;3.估價程序;4.估價方法;5.不同估價目的下的估價;6.估價結(jié)果;7.估價報告;8.估價職業(yè)道德。

GBT50291-2015······1

1總則······11

2估價原則······12

3估價程序······15

4估價方法······19

4.1估價方法選用······19

4.2比較法······19

4.3收益法······23

4.4成本法······28

4.5假設(shè)開發(fā)法······32

4.6其他估價方法······34

5不同估價目的下的估價······37

5.1房地產(chǎn)抵押估價······37

5.2房地產(chǎn)稅收估價······39

5.3房地產(chǎn)征收、征用估價······39

5.4房地產(chǎn)拍賣、變賣估價······40

5.5房地產(chǎn)分割、合并估價······41

5.6房地產(chǎn)損害賠償估價······41

5.7房地產(chǎn)保險估價······41

5.8房地產(chǎn)轉(zhuǎn)讓估價······42

5.9房地產(chǎn)租賃估價······42

5.10建設(shè)用地使用權(quán)出讓股價······44

5.11房地產(chǎn)投資基金物業(yè)估價······45

5.12為財務(wù)報告服務(wù)的房地產(chǎn)估價······46

5.13企業(yè)各種經(jīng)濟(jì)活動涉及的房地產(chǎn)估價······47

5.14房地產(chǎn)糾紛估價······47

5.15其他目的的房地產(chǎn)估價······48

6估價結(jié)果······49

7估價報告······51

8估價職業(yè)道德······61

本規(guī)范用詞說明······63

附：條文說明······65

1總則······69

2估價原則······71

3估價程序······75

4估價方法······82

4.1估價方法選用······82

4.2比較法······83

4.3收益法······86

4.4成本法······89

4.5假設(shè)開發(fā)法······91

4.6其他估價方法······94

5不同估價目的下的估價······96

5.1房地產(chǎn)抵押估價······96

5.2房地產(chǎn)稅收估價······96

5.3房地產(chǎn)征收、征用估價······96

5.4房地產(chǎn)拍賣、變賣估價······97

5.5房地產(chǎn)分割、合并估價······97

5.6房地產(chǎn)損害賠償估價······97

5.7房地產(chǎn)保險估價······97

5.8房地產(chǎn)轉(zhuǎn)讓估價······98

5.9房地產(chǎn)租賃估價······98

5.10建設(shè)用地使用權(quán)出讓股價······98

5.11房地產(chǎn)投資基金物業(yè)估價······99

5.12為財務(wù)報告服務(wù)的房地產(chǎn)估價······99

5.13企業(yè)各種經(jīng)濟(jì)活動涉及的房地產(chǎn)估價······99

5.14房地產(chǎn)糾紛估價······101

5.15其他目的的房地產(chǎn)估價······101

6估價結(jié)果······102

7估價報告······105

8估價職業(yè)道德······110