GB/T50291-2015：房地产估价规范

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