本规范的主要技术内容是:1.总则;2.估价原则;3.估价程序;4.估价方法;5.不同估价目的下的估价;6.估价结果;7.估价报告;8.估价职业道德。
GBT50291-2015······1
1总则······11
2估价原则······12
3估价程序······15
4估价方法······19
4.1估价方法选用······19
4.2比较法······19
4.3收益法······23
4.4成本法······28
4.5假设开发法······32
4.6其他估价方法······34
5不同估价目的下的估价······37
5.1房地产抵押估价······37
5.2房地产税收估价······39
5.3房地产征收、征用估价······39
5.4房地产拍卖、变卖估价······40
5.5房地产分割、合并估价······41
5.6房地产损害赔偿估价······41
5.7房地产保险估价······41
5.8房地产转让估价······42
5.9房地产租赁估价······42
5.10建设用地使用权出让股价······44
5.11房地产投资基金物业估价······45
5.12为财务报告服务的房地产估价······46
5.13企业各种经济活动涉及的房地产估价······47
5.14房地产纠纷估价······47
5.15其他目的的房地产估价······48
6估价结果······49
7估价报告······51
8估价职业道德······61
本规范用词说明······63
附：条文说明······65
1总则······69
2估价原则······71
3估价程序······75
4估价方法······82
4.1估价方法选用······82
4.2比较法······83
4.3收益法······86
4.4成本法······89
4.5假设开发法······91
4.6其他估价方法······94
5不同估价目的下的估价······96
5.1房地产抵押估价······96
5.2房地产税收估价······96
5.3房地产征收、征用估价······96
5.4房地产拍卖、变卖估价······97
5.5房地产分割、合并估价······97
5.6房地产损害赔偿估价······97
5.7房地产保险估价······97
5.8房地产转让估价······98
5.9房地产租赁估价······98
5.10建设用地使用权出让股价······98
5.11房地产投资基金物业估价······99
5.12为财务报告服务的房地产估价······99
5.13企业各种经济活动涉及的房地产估价······99
5.14房地产纠纷估价······101
5.15其他目的的房地产估价······101
6估价结果······102
7估价报告······105
8估价职业道德······110
