How to separate the land value from the total real estate value in real estate appraisal?
Discuss with you
1 actually seems to be 1+ 1 greater than 2. However, property value = house value+land value, which is the formula in the textbook, you have no reason to overturn this formula. The reason is: if the real estate value >; House value+land value, you can't explain where the extra value is.
2. House and land are inseparable, because there are no castles in the air, so artificially stripping its value, no matter what method is used, is only theoretical stripping, which cannot be verified, and there are defects and unexplained places. You can check the theory and practice of property value division in Hong Kong. They used several methods, but all of them were flawed. For example, in the same building, the price of low-rise buildings is generally lower than that of high-rise buildings, but can you say it is because the land value of low-rise buildings is low? The value of the building is low? If you want to separate the value of real estate, how to explain the difference between the two? )
I think this problem can be completely bypassed in the actual evaluation. Land value is obtained through corresponding land valuation methods. The value of the house is obtained by the cost method.
Therefore, I don't think there is a standard answer.
The company has a large number of properties, how to avoid tax during the divestiture process?
Sell the property to private individuals, but not in the form of buying and selling, because the taxes and fees generated by the nature of buying and selling are too high.
You can buy your company's shares with the buyer's funds at the approved price.
Then the buyer withdraws his shares, and the house is returned to the buyer's share capital.
In other words, I bought shares in cash and paid them back with my house.
You have money and I have a house.
The specific operation varies from place to place, please ask professionals to assist in the operation.
Lawyer, a broker who specializes in real estate companies.
What does the property fee mean?
There is no property fee, only property tax.
Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. The current property tax was levied after the second step of changing profits into taxes. 1September 5, 986, the State Council officially issued the Provisional Regulations on People's Republic of China (PRC) Property Tax, which came into effect on1October 6 of that year.
Property tax features: 1. Property tax is a special property tax in property tax, and its tax object is only housing; 2, the scope of collection is limited to urban operating housing; 3. Differentiate the operation and use of houses and stipulate the taxation method. Only second-hand houses are taxed according to the taxable residual value of real estate, and rental houses are taxed according to rental income.
Taxpayers and taxable objects (xinwo. com)
I. Taxpayers
Taxpayers of property tax include:
(1) If the property right belongs to the state, the business management unit shall pay taxes; If the property rights are owned by collectives and individuals, the collective units and individuals shall pay taxes.
(2) Where property rights are issued, the mortgagee shall pay taxes.
(three) the property owner or mortgagee is not in the location of the house, and the property custodian or user shall pay taxes.
(four) property rights are not determined, rent disputes are not resolved, the property custodian or user should also pay taxes.
(five) the use of other real estate without lease. Taxpayers and individuals who use the property of real estate management departments, tax-free units and rent-free taxpayers should pay property tax on their behalf.
2. Taxable object
Property tax is levied on real estate. The so-called real estate refers to a place where people can produce, study, work, entertain, live or store materials with a roof and enclosure structure that can shelter from the wind and rain. But fences, greenhouses, water towers, chimneys, outdoor swimming pools and other buildings independent of houses are not real estate. But the indoor swimming pool belongs to real estate.
Because the commercial housing developed by real estate development enterprises is the product of real estate development enterprises before sale, the commercial housing built by real estate development enterprises before sale is not subject to property tax; However, property tax should be levied on commercial houses that have been used or leased or lent by real estate development enterprises before sale.
Charge range
Cities, counties, towns, industrial and mining areas, but excluding rural houses.
Tax basis and tax rate
If the tax is levied according to the residual value of real estate, it is called ad valorem tax; According to the rental income of real estate, it is called from rent.
I. Tax base
1, ad valorem tax
Property tax is calculated and paid according to the residual value after deducting 10% ~ 30% from the original value of the property.
The deduction ratio shall be stipulated by the local authorities.
Original value of the property: it should include all kinds of inseparable accessories or supporting facilities that are not generally valued separately. Mainly: heating, sanitation, ventilation, etc.
Taxpayers should increase the original value of the house when rebuilding or expanding the original house.
We should also pay attention to the following three issues:
(1) Property invested by joint ventures should be treated differently when collecting property tax. * * * If taking risks, the property tax shall be levied according to the residual value of the property; For fixed income, the lessor shall pay the property tax according to the rental income.
(2) If the house is leased by financing, the property tax shall be levied according to the residual value of the house, and the taxpayer of the property tax during the lease period shall be determined by the local tax authorities according to the actual situation.
(3) When the new house is delivered for use, if the central air-conditioning device has been included in the original value of the property, the original value of the property shall include the central air-conditioning device; The installation of air conditioning devices in old houses is generally recorded as a single fixed asset and should not be included in the original value of the property.
2. From the rent collected:
If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.
Second, the tax rate
(1) If assessed according to the residual value of the property, the annual tax rate is1.2%;
(2) If calculated according to the rental income of real estate rental, the tax rate is 12%. However, the property tax can be temporarily reduced by 4% for residential houses rented by individuals at market prices.
Calculation of tax payable
1. Calculation of ad valorem tax
Ad valorem levy is the residual value levy after deducting a certain proportion from the original value of the property, and its formula is:
Taxable amount = original value of taxable property ×( 1- deduction ratio )× annual tax rate 1.2%.
2. Calculation of ad valorem tax
Ad valorem is based on the rental income of real estate, and its formula is:
Taxable amount = rental income × 12%
There is no conversion problem mentioned above.
tax preference
1. State organs, people's organizations and the military are exempt from property tax for their own use. However, the leased property of the above-mentioned tax-exempt units does not fall within the scope of tax exemption.
2. Property allocated by the state finance department to units for their own use shall be exempted from property tax. ......
What is the specific process of asset divestiture?
I really don't know this!
What is a real estate trader?
The so-called real estate transaction order, figuratively speaking, is the housekeeper of real estate projects. He is a professional manager who controls the whole process of real estate projects from land acquisition to development, construction and sales operation. This role is very important for the whole real estate industry.
What about the topsoil stripped during the construction of real estate EIA?
Construction waste soil should be removed in time, and transport vehicles should be covered with tarpaulins; Stripped topsoil can be used as much as possible, and those that cannot be used should be removed in time.
How to strip the parking space from the real estate license
Parking spaces are attached to property rights and cannot be independent, that is, to buy a house can buy a parking space, and the transfer of parking spaces can only be transferred within the owners of the community. So you can't peel it or buy it separately.
Is there any way to divest land during the share reform?
If the consortium bids to change the land belonging to B to A, it can be realized as long as the annex of the newly signed land transfer contract is signed, and there is no legal obstacle. View original post >>
What are the foundations of real estate? What should I pay attention to when buying a house? In order to prevent the interests from being infringed, real estate developers exploited the loopholes in the law. ...
Nine hidden rules of buying a house, real estate developers will not tell you:
1. The people in the sales office are not necessarily developers.
Now more and more real estate companies advocate "light assets" and outsource their sales teams to agency companies. The agency gets commission by selling the house, so its sales ability is stronger. This won't affect your buying a house, but if they make a few promises to you, it may have an impact. "In order to sell houses, some intermediaries deceive consumers that the traffic in this area is very convenient, and there is a newly opened subway nearby, but in fact, the route that the subway passes through has nothing to do with it. It may be a ten-minute walk or a ten-minute drive. There are even sales offices that directly imitate the brand of a subway street sign near the community. " A salesperson who has worked in a number of real estate companies said.
If property buyers encounter a sharp drop in house prices or go to the sales office to make trouble due to housing quality problems, they are likely to return in vain, because these are the things that developers are responsible for.
2, buying a house to send a "degree" may not be realized.
Many homebuyers come for the developers' scarce degrees, and they are guaranteed admission. The degree of giving is really tied to the hidden threshold. In fact, when it comes to registration, the threshold suddenly rises. In the end, due to the limitation of degree index, years and household registration, public schools have to pay sponsorship fees when cashing their degrees, which leads to children's inability to go to school.
Sometimes, developers use the phrase "granting degrees" skillfully. On the one hand, real estate can only be enrolled if it is divided according to the school district and meets the admission conditions of schools in the school district. This is one of the "degrees" of the school district. Developers invest in "education funds" and "buy degrees" with schools with high-quality educational resources. However, there are restrictions on indicators and years, but they have not truthfully informed the buyers. In the end, the situation of "too much porridge" naturally failed to fulfill the original promise. The lottery method is more likely to operate behind closed doors and cannot convince parents and owners who are in urgent need of a degree. Few developers are willing to write their degrees into contracts, and consumers cannot legally * * *.
3. The donation area is not protected by law.
"buy one floor and get one free" and "give away the oversized garden". Many things given away for free usually disappoint buyers. In fact, the unit price of this kind of buy one get one free room will be much higher than that of similar units without gifts. Because we avoid the 90/70 policy restriction, we use small apartment with gift area to achieve greater spatial effect. In fact, the gift area will also be included in the house price. At this point, the salesperson will only tell you that the house price is very cheap according to the actual use area. But it will never be said that the area given above the real estate license will not be added, that is, there is no room for property rights.
In particular, the gift area of the garden or rooftop on the 1 floor or the top floor is actually shared by all owners in the property law, and developers usually do not write it into the contract. In the event of a dispute, I am afraid that the owner who takes over the high position will "lose his wife and lose his soldiers."
4. Sand table covers up "unfavorable factors"
If the sales of the sales office takes out the sand table to introduce the real estate to the buyers, the greening rate of the real estate will reach 30% or even higher. Don't trust him easily. The green you see on the sand table may just be a parking lot. A sales manager with many years of sales experience said: "Because there are not enough underground parking spaces, developers are bound to transfer parking spaces to the ground. These floors are often paved with long grass hollow bricks, and the actual parking lot has secretly become a green belt on the sand table. Of course, these' long grass hollow bricks' will also be counted when calculating the greening rate. "
There are often some transparent small crystals made of glass in the sand table, which may be the public facilities in the community or the buildings and residential buildings to be planned. These unknown buildings and open spaces, when they come true one day in the future, are likely to have a negative impact on living life. For example, another building has risen in front of the building you bought. For example, the promised green space will actually become a tall building.
Have you noticed the "property right" of the house?
When buying a commercial house, you will look at the price, location and apartment type ... but have you noticed the land service life of the land where the property is located? Maybe you said that you noticed that the salesperson told you that the property right of the house was 70 years or 50 years, but what is the real living time of the "commercial house" in the usual sense? It is said that the service life of each building is 70 years, but which time period does this 70 years refer to?
The actual service life of commercial housing is 70 years according to the normal process and the property right is calculated according to the land acquired by the developer. Under normal circumstances, it takes two or three years from land acquisition to construction to final delivery. So under normal circumstances, after the buyers get the house, ......
What role does real estate play in economic development?
In the history of human economic life, is the emergence and development of real estate determined by economic development, or does the development of real estate promote economic development? If it is the latter, it obviously violates the economic determinism in historical materialism; If it is the former, does it mean that human beings have nowhere to hide from the beginning? The history of human civilization shows that the development of the two seems to be in the same strain. In the process of human's transformation from ape to man, his residence is also changing. At the same time, "labor" is the key factor in the evolution of "man" into a man. Labor is essentially an economic activity, or the reason for labor lies in the requirements of human beings to make a living. This requirement can be summarized as "basic necessities of life". From the perspective of modern people, these needs of ancient people may be primitive, and it is even difficult to say that food, clothing, housing and transportation can be met. However, nothing in the world suddenly matures and appears in a complete form as soon as it appears; It has a process of occurrence and development. The mature form of anything can be traced back to its original and budding form. And anything that has just been produced must have its development and mature form. In my opinion, with the development of human society and economy, the living conditions of human beings are also improving accordingly. Whether economic development comes first or human settlements and real estate development comes first is essentially the expression of the relationship between production and consumption. If we want to find a decisive factor between the two, we will inevitably fall into a strange circle of debate. Improvement of human living environment in economic development. After human ancestors ended their climbing life, they first took natural caves as their shelter. 192 1 The ape-man fossils discovered in Zhoukoudian, China were excavated in the local Longgushan cave. The famous "altamira Cave Mural" and "Lascau Cave Mural" also prove that human beings live in childhood. Due to the low productivity at that time, the living environment of human beings has hardly changed in the long history. British Jacob? According to historical facts, Blovsky wrote: "30,000 years ago, when ancient humans left traces on the earth, they lived in caves. What is certain is that human beings have lived like foragers or hunters for 654.38+0 billion years. " (Jacob? Blovsky's The Rise of Man, Sichuan People's Publishing House, 1988, p. 22) Economic development produces economic surplus, which makes it possible for human beings to improve their housing. First, natural caves were gradually transformed, and then human beings actively built dwellings. It seems to say that caves are "living fossils" that retain the original residence of human beings today. Once the problem of survival is alleviated, the problem of development will be put on the agenda. A history of social and economic development is also a history of improving human living conditions. This process shows people that human beings have risen from underground to the ground (from natural caves to artificial caves, from full holes to half holes), from huts to brick houses, and from bungalows to tall buildings. If the primitive caves adapt to the primitive economic and social forms, then the thatched cottage adapts to the natural economic state of the economy and society, and the cement pavilion adapts to the modern commodity market economy. In the market economy, human housing has finally entered the commodity market economy, and a series of qualitative changes have taken place in human economic life. The most unforgettable thing is that what was not a commodity originally had to be valued later. This reminds us of an anecdote in economics. /kloc-At the beginning of the 8th century, when a discipline called political economy appeared in human society, there was a very popular understanding that all monopolistic and scarce resources were valuable and could be bought and sold as commodities. At that time, scholars usually used the example that sunlight, air and water were not scarce and could not be monopolized, so they were worthless. This is a classic example in the history of economic theory, which is constantly quoted by later generations without vigilance. When economists repeat this example, its classicality is challenged. Jews in the Middle East are quietly changing the way of turning sunlight into flowers and dumping them in the western European market. Now the commercialization of water resources is probably felt by everyone. Will the arena of interest next be the air that people can breathe freely at present? In fact, caves are not scarce at first, and the rapid reproduction of human beings makes caves more and more difficult to find. The emergence of above-ground houses did not involve commodity trends at first. Due to the limitation of natural economy, the pace of commercialization of human housing is not fast. ......