ࡱ> WYV^q` bjbjqPqP <::'%B$B$B$8z$%lD%%"%%%&&&CCCCCCC$eFhHTC&&&&&C%%?D,,,&%%C,&C,,>p@%% ߳~lB$&TL?BUD0D`?!I*!I(p@!Ip@D&&,&&&&&CCy,X&&&D&&&&d>> Ph lc s 01 Cc yu t so snh c bn cn thu thp, iu chnh (nu c chnh lch) i vi mt s loi hnh ti sn (Cc s liu nu trong v d mang tnh cht minh ha) (Km theo Tiu chun s 07 - TGVN 07) 1. Bt ng sn: 1.1 Nh  dn c: a) Tnh trng php l (quyn ti sn) Quyn ti sn gia ti sn cn thm nh gi v cc ti sn so snh phi nh nhau. Nu khng ging nhau th phi thc hin vic iu chnh. V d 1: Cn thm nh gi quyn s hu ca mt ca hng (c giy chng nhn quyn s hu nh). Ti sn so snh l mt ca hng khc ang cho thu vi thi hn 7 nm, thi hn thu cn li 4 nm. Gi thu theo hp ng l 40 triu/nm, gi thu theo th trng hin ti l 50 triu/nm. T sut chit khu l 10%. Li gii: Mc iu chnh l chnh lch ca quyn s hu v quyn cho thu ca ti sn so snh - Gi tr ca quyn s hu: 50 triu / 10% = 500 triu - Gi tr ca quyn cho thu: Hin gi tin thu ca 4 nm cn li theo hp ng thu: 40 tr x "(1+10%)- 4 = 40 tr x 3,1698 = 126,79 tr.  Gi tr s hu sau khi kt thc hp ng thu: (50 tr / 10%) x (1+10%)- 4 = 500 tr x 0,6830 = 341,50 tr.  Tng gi tr ca quyn cho thu l: 126,79 tr + 341,50 tr = 468,29 tr  - Mc iu chnh cho yu t quyn s hu l: 500 tr  468,29 tr = 31,71 tr V d 2: Mt ti sn so snh (l t   th) c din tch 50m2 c bn vi gi 500.000.000 ng. Tha t ny s dng n nh t nm 1994 v cha c cp giy chng nhn quyn s dng t. Ti thi im thm nh gi, gi nhng tha t ln cn  c cp giy chng nhn quyn s dng theo quyt nh ca Ch tch UBND tnh l 20.000.000 ng/m2. Li gii: Theo quy nh hin hnh ti Ngh nh 198/2004/N-CP ngy 3/12/2004 ca Chnh ph v thu tin s dng t v Thng t hng dn s 117/2004/TT-BTC ngy 7/12/2004 ca B Ti chnh th tin s dng t phi np l: 50m2 x 20.000.000  x 50% = 500.000.000  Do  gi ti sn so snh ny phi iu chnh chnh lch v yu t php l tng 500.000.000  trc khi a vo so snh. b) Cc iu khon v ti chnh ca cc giao dch: phi tng t nhau, nu khng tng t phi thc hin iu chnh. Cc trng hp phi iu chnh thng gp l: - Bn tr lm nhiu ln + Trng hp tr mt s tin c nh theo nh k V d: mt bt ng sn so snh c bn vi iu kin thanh ton ln u l 1.000 triu ng. Bn mua tr gp hng nm s tin l 65.736.850 ng trong thi hn 15 nm, tr vo cui nm, gi s li sut ngn hng l 10% /nm. H s tr n vay hng nm:  EMBED Equation.3  Gi tr hin ti ca khon tr gp l: M = 65.736.850 x 7,606 = 500.000.000,0  Do  gi bt ng sn so snh ny phi iu chnh chnh lch v yu t thanh ton tng 500.000.000. Gi tr thc s ca BS ny l: 500.000.000  + 1.000.000.000  = 1.500.000.000. - H tr li sut vay th chp V d: Mt bt ng sn so snh c bn vi gi 800.000.000 ng, trong  bn bn h tr cho ngi mua (di hnh thc cho vay) mt khon tin l 640.000.000 ng vi mc li sut 8% trong khi li sut trn th trng l 10%, thi hn ca hp ng vay l 15 nm. S tin phi tr hng nm theo li sut 8%: 640.000.000 x 0,1168295 = 74.770.880  Cing s tin phi tr hng nm ny nu quy li thnh s tin cho vay theo li sut 10%, thi hn 15 nm s l: 74.770.880  x 7,606 = 568.713.590  Vy gi tr thc ca thng v bn ny l: (800.000.000  - 640.000.000  ) + 568.713.590  = 728,713.590  c) iu chnh gi theo thi hn giao t: V d: Mt l t c chn lm ti sn so snh c thi hn giao t l 50 nm. Ti thi im thm nh gi, mc gi giao dch ph bin l 20 tr /m2. Tm mc gi a vo so snh. Theo quy nh ti Ngh nh 198/2004/N-CP ngy 3/12/2004 ca Chnh ph v thu tin s dng t v Thng t hng dn s 117/2004/TT-BTC ngy 7/12/2004 ca B Ti chnh th d n c thi hn s dng t di 70 nm th gim thu tin s dng t ca mi nm khng c giao t s dng l 1,2% ca mc thu 70 nm, theo cng thc sau: Tin s dng t ca thi hn giao t (n nm) =Tin s dng t ca thi hn 70 nm - [Tin s dng t ca thi hn 70 nm x (70 - n) x 1,2% ] Do  trc khi a vo so snh cn iu chnh gi tha t so snh theo tin s dng t tng ng vi thi hn 50 nm. p dng cng thc trn, tin s dng t ca thi hn 50 nm nh sau: Tin s dng t ca thi hn giao t 50 nm = 20.000.000,0  - [20.000.000,0 x (70 - 50) x 1,2% ]=15.200.000,0 Tin s dng t ca thi hn giao t 50 nm bng 15.200.000/m2 l mc gi a vo so snh. d) Tnh cht ca cc giao dch: phi l giao dch gia bn mua, bn bn c lp (khng rng buc), t nguyn, c kh nng tip cn thng tin v ti sn nh nhau v khng b sc p t bn ngoi. Nu tnh cht giao dch ca ti sn d kin a vo so snh khng p ng yu cu trn th cn phi loi b khi din so snh, tm mt ti sn khc p ng yu cu trn. ) Chi ph phi b ra ngay sau khi mua. 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Trong trng hp pht sinh vic bn km cc ti sn khng phi bt ng sn th phi xem xt loi tr hoc cng gi tr cc ti sn ny vo gi bn ty thuc vo trng hp ny thuc ti sn so snh hay ti sn thm nh gi. g) Tnh hnh th trng lc giao dch. Tnh hnh th trng lc giao dch ca ti sn cn thm nh gi v cc ti sn so snh phi tng t nhau. Nu c bin ng gi phi thc hin vic iu chnh. T l iu chnh bin ng gi phi cn c vo iu tra trn th trng. V d: Giao dch 1  Mua vo thng 3/2007 vi gi 1,5 t ng; bn li vo 7/2008 1,62 t ng: tng 10,8 %, khong 0,68% /thng. Giao dch 2  Mua vo thng 4/2007 vi gi 1,535 t ng; bn li vo thng 2/2008 gi 1,642 t ng: tng 7,0%, khong 0,70 % /thng. Giao dch 3  Mua vo thng 10/2007 vi gi 1,480 t ng; bn li vo thng 2/2008 gi 1,520 t ng: tng 2,7%, khong 0,67% /thng. Kt lun: t l tng gi bnh qun hng thng: 0,68% h) a im, a th: khong cch n ch, siu th, trng hc, bnh vin, cng vin, bn xe bus& Vic iu chnh s chnh lch v yu t a im cn quy i thnh chnh lch v thi gian hoc chi ph pht sinh lin quan n vic i li, cn c vo chng c thu thp t th trng. i) Cc c im t nhin: hnh dng, chiu rng mt tin, chiu su l t, hng... Vic iu chnh s chnh lch v c im t nhin cn quy i thnh chnh lch v gi giao dch trn th trng hoc chi ph pht sinh  khc phc im bt li, cn c vo chng c thu thp t th trng. k) Qui hoa#ch Khi xem xet so sanh gia ban cu a cac bt #ng sa n cn chu y n bt #ng sa n cn th m i#nh gia vi cac bt #ng sa n i chiu so sanh co ng da#ng vi nhau v m#t quy hoa#ch cu a khu v#c hay khng. l) c im ti sn trn t (ngi nha chinh va cac ha#ng mu#c xy d#ng khac nh gara, nha phu#, ng i, cac bc tng xy, hang rao, phong ca nh va bai co , cy ci va vn,& ). Cac cng trinh xy d#ng trn t la m#t b# ph#n quan tro#ng cu thanh bt #ng sa n va ong gop vao chi phi hinh thanh, tinh hu du#ng, tinh th m my cu a bt #ng sa n do o khi xem xet so sanh gia tri# cu a cac bt #ng sa n cn pha i chu y xem xet ti  mi  yu t nay. iu chnh yu t ny theo s tin tuyt i. 1.2 Ca hng, ch, siu th, khu thng mi Gi bn, thu, V tr, kh nng sinh li, Thi gian kinh doanh (mt bui hay c ngy), Chiu rng mt tin, iu kin bn, thu mn mt bng, iu kin giao nhn v phn phi hng ha (ch  t, xe my, bi xp d hng ha), S ph hp ca thit k vi cng nng lm ni bn hng ca cng trnh, H thng phng chng chy n, li thot him, Dch v v sinh, thu gom rc, - S thun tin cho ngi mua hng, - Cc yu t khc. 1.3 Vn phng Gi thu, Din tch s dng, a im, v tr, H thng iu ha nhit , phng chy cha chy, H thng thng tin, lin lc, H thng nh sng, S ph hp ca thit k vi cng nng lm vn phng ca cng trnh, Cu thang my, li thot him, Dch v v sinh, mi trng, H thng bo m an ninh, Chi ph v mc  sn c dch v qun l, duy tu, Cht lng qun l, iu kin bn, thu mn, Cc yu t khc. 1.4 Bt ng sn cng nghip - a im, v tr, - Gi thu, - Cc dch v cp v thot nc, cung cp in, kh ha lng, in thoi, vin thng, x l nc thi, - Mc  thun li hay kh khn ca h thng giao thng ni b phc v cung cp vt t, giao nhn hng ha, - H thng giao thng ni lin vi cng, ga tu ha, ga hng khng, khu dn c, - m bo nh sng t nhin, - a hnh t, - Tnh trng trt t, tr an khu vc, - Cc phng tin chng chy n, h thng v sinh v thng gi, thot him, - S ph hp ca thit k xy dng vi mc ch v loi hnh sn xut, kinh doanh, - S sn c cc ngun lao ng ca a phng v cc vng ln cn, - H thng nh n, phc li x hi v bi  t, - Cc yu t khc. 1.5 Trang tri t ai, mt nc, c tnh php l, V tr, a hnh (dc, bng phng), Kh hu v lng ma, Quy m trang tri, Nng sut, H thng ti, tiu, ng vo v ra, Hng ro v cng, ng nc v in, Nh ca, Loi, hng, tnh trng v c im ca cng trnh xy dng phc v trang tri, - Cc yu t khc. 2. ng sn: (tu thuyn, phng tin vn ti, my, thit b& ) a) Cc thng s c trng kinh t k thut c bn nht ca loi my, thit b. - i vi my, thit b cn ch cc thng s c bn: cu to my, thit b , cng sut, nng sut, kh nng gia cng, kch thc vt gia cng, sc cha, mc tiu hao nhin liu, & - i vi phng tin vn ti cn ch cc thng s c bn: loi hnh, cng sut my, mc tiu hao nhin liu, trng ti, trang b km theo, tin nghi ni tht& b) iu kin bn: ch  bo tr, bo hnh, hng dn s dng, lp rp, thit b km theo...     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