ࡱ> q[ bjbj .ΐΐDRK88{!!!!!4!!!hA"%%<! a):)()))+,c-L,.......!-*+--.!!))<-<^!)!),-, )>U!0 ''('!ЦHH-------..--- ----'---------8 A : B TI CHNH --------CNG HA X HI CH NGH(A VIT NAM c lp - T do - Hnh phc ---------------S: 145/2016/TT-BTCH Ni, ngy 6 thng 10 nm 2016 THNG T BAN HNH TIU CHUN THM NH GI VIT NAM S 11 Cn c Lut Gi s 11/2012/QH13 ngy 20 thng 6 nm 2012; Cn c Ngh nh s 89/2013/N-CP ngy 06 thng 8 nm 2013 ca Chnh ph quy nh chi tit thi hnh mt s iu ca Lut Gi v thm nh gi; Cn c Ngh nh s 215/2013/N-CP ngy 23 thng 12 nm 2013 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh; Theo  ngh ca Cc trng Cc Qun l gi, B trng B Ti chnh ban hnh Thng t ban hnh Tiu chun thm nh gi Vit Nam s 11. iu 1. Ban hnh km theo Thng t ny Tiu chun thm nh gi Vit Nam s 11 - Thm nh gi bt ng sn. iu 2. Hiu lc thi hnh 1. Thng t ny c hiu lc thi hnh t ngy 01 thng 01 nm 2017. 2. Cc Tiu chun thm nh gi Vit Nam bao gm: Tiu chun s 10  Phng php thng d v Tiu chun s 11  Phng php li nhun ban hnh km theo Quyt nh s 129/2008/Q-BTC ngy 31/12/2008 ca B trng B Ti chnh v vic ban hnh 06 Tiu chun thm nh gi Vit Nam (t 3) ht hiu lc k t ngy Thng t ny c hiu lc thi hnh. iu 3. T chc thc hin 1. Cc Qun l gi ch tr, phi hp vi cc c quan c lin quan ch o, hng dn, kim tra vic thc hin cc quy nh ti Tiu chun thm nh gi ban hnh km theo Thng t ny v cc vn bn php lut c lin quan. 2. Trong qu trnh thc hin nu c vng mc  ngh cc n v phn nh v B Ti chnh  hng dn gii quyt v sa i, b sung cho ph hp./. Ni nhn: - Th tng, cc Ph Th tng Chnh ph; - Vn phng Chnh ph; - Vn phng Tng B th; - Vn phng Ch tch nc; - Vn phng Quc hi; - Cc B, c quan ngang B, c quan thuc Chnh ph; - To n nhn dn ti cao; - Vin Kim st nhn dn ti cao; - Kim ton nh nc; - UBND cc tnh, thnh ph trc thuc Trung ng; - Cng bo; - Cc Kim tra vn bn - B T php; - Phng Thng mi v Cng nghip Vit Nam; - Hi Thm nh gi Vit Nam; - Cc doanh nghip thm nh gi; - Website Chnh ph; - Website B Ti chnh; - Cc n v thuc B Ti chnh; - Lu: VT; QLG (VT,CSG).KT. B TRNG TH TRNG Trn Vn Hiu H THNG TIU CHUN THM NH GI VIT NAM Tiu chun thm nh gi Vit Nam s 11 Thm nh gi bt ng sn (K hiu: TGVN 11) (Ban hnh km theo Thng t s 145/2016/TT-BTC ngy 06 thng 10 nm 2016 ca B trng B Ti chnh) I. QUY NH CHUNG 1. Phm vi iu chnh: Tiu chun ny quy nh v hng dn thc hin thm nh gi bt ng sn. 2. i tng p dng: Thm nh vin v gi hnh ngh (sau y gi chung l thm nh vin), doanh nghip thm nh gi, cc t chc v c nhn khc thc hin hot ng thm nh gi theo quy nh ca Lut Gi v cc quy nh khc ca php lut c lin quan. 3. Khch hng thm nh gi v bn th ba s dng kt qu thm nh gi (nu c) theo hp ng thm nh gi  k kt phi c nhng hiu bit cn thit v cc quy nh trong tiu chun ny  hp tc vi doanh nghip thm nh gi trong qu trnh thm nh gi. II. NI DUNG TIU CHUN 1. Khi tin hnh thm nh gi bt ng sn, thm nh vin c th p dng cc cch tip cn v phng php thm nh gi ti Tiu chun thm nh gi Vit Nam v cch tip cn t th trng, cch tip cn t chi ph, cch tip cn t thu nhp theo tng trng hp p dng c th. Ngoi ra, thm nh vin c th p dng phng php chit tr v phng php thng d quy nh ti im 3 v im 4 Mc ny  xc nh gi tr quyn s dng t. Phng php chit tr v phng php thng d c xy dng trn c s kt hp cch tip cn t th trng, cch tip cn t chi ph v cch tip cn t thu nhp. 2. i vi tng phng php thm nh gi, thm nh vin la chn cc thng tin thu thp nhm m bo tnh chnh xc ca kt qu thm nh gi. Mu phiu thu thp thng tin bt ng sn tham kho ti Ph lc s 3 km theo Tiu chun ny. 3. Phng php chit tr a) Phng php chit tr l phng php thm nh gi xc nh gi tr quyn s dng t ca tha t c ti sn gn lin vi t bng cch loi tr phn gi tr ti sn gn lin vi t ra khi tng gi tr bt ng sn (bao gm gi tr quyn s dng t v gi tr ti sn gn lin vi t). b) Cc bc tin hnh thm nh gi: Bc 1: Kho st v la chn t nht 03 bt ng sn m tha t ca cc bt ng sn  c nhng c im tng t vi tha t ca bt ng sn thm nh gi, c th l c im v v tr, din tch, hnh dng, mc ch s dng t, c im php l, cc yu t v h tng k thut v h tng x hi v cc yu t khc nh hng n gi t. ng thi, thu thp thng tin v ti sn gn lin vi t ca bt ng sn so snh. Cc bt ng sn c la chn  giao dch thnh cng hoc c cho mua hoc c cho bn trn th trng vi a im giao dch, cho mua, cho bn tng t vi ti sn thm nh gi ti thi im thm nh gi hoc gn vi thi im thm nh gi nhng khng qu 2 nm k t thi im gi c quy nh ti Tiu chun thm nh gi Vit Nam v cch tip cn t th trng. Bc 2: Xc nh gi tr cc ti sn gn lin vi t ca cc bt ng sn so snh (cc bt ng sn  c la chn ti Bc 1) ti thi im thm nh gi. Gi tr ca ti sn gn lin vi t ca bt ng sn so snhGi tr xy dng mi ca ti sn gn lin vi t ca bt ng sn so snh ti thi im thm nh giGi tr hao mn ti thi im thm nh gi=-Trong : - Gi tr xy dng mi ca ti sn gn lin vi t ca bt ng sn so snh ti thi im thm nh gi c tnh bng chi ph ti to hoc chi ph thay th to ra ti sn gn lin vi t. Cch xc nh chi ph ti to, chi ph thay th c hng dn ti Tiu chun thm nh gi Vit Nam v cch tip cn t chi ph. - Gi tr hao mn ca ti sn gn lin vi t ca bt ng sn so snh ti thi im thm nh gi c xc nh theo hng dn ti Tiu chun thm nh gi Vit Nam v cch tip cn t chi ph. Bc 3: Xc nh gi tr quyn s dng t ca bt ng sn so snh ti thi im thm nh gi. Gi tr quyn s dng t ca bt ng sn so snhGi giao dch ca bt ng sn so snhGi tr ca ti sn gn lin vi t ca bt ng sn so snh=-Trong : - Gi giao dch ca bt ng sn so snh l gi giao dch thnh cng hoc gi giao dch cha thnh cng  c iu chnh v mc gi c kh nng giao dch thnh cng. - Gi tr ca ti sn gn lin vi t ca bt ng sn so snh  c xc nh ti Bc 2. Bc 4: Xc nh gi tr quyn s dng t ca bt ng sn thm nh gi. Gi tr quyn s dng t ca bt ng sn thm nh gi c xc nh trn c s gi tr quyn s dng t ca cc bt ng sn so snh sau khi iu chnh cc yu t khc bit chnh nh iu kin thanh ton, c im php l, v tr, din tch, hnh dng, cc yu t v h tng k thut, h tng x hi v cc yu t khc nh hng n gi tr quyn s dng t, theo hng dn ti Tiu chun thm nh gi Vit Nam v cch tip cn t th trng. Thm nh vin v gi cn c lp lun v cch la chn t l iu chnh ca cc yu t nh hng ti gi t. V d v phng php chit tr ti Ph lc s 01 km theo Tiu chun ny. 4. Phng php thng d a) Phng php thng d l phng php thm nh gi xc nh gi tr ca bt ng sn c tim nng pht trin da trn c s ly gi tr c tnh ca pht trin gi nh ca ti sn (tng doanh thu pht trin) tr i tt c cc chi ph d kin pht sinh (bao gm li nhun nh u t)  to ra s pht trin . b) Cng thc tng qut: V = DT  CP V: Gi tr ti sn thm nh gi; DT: Tng doanh thu pht trin; CP: Tng chi ph pht trin. c) Cc trng hp gi nh v thi im pht sinh doanh thu pht trin v chi ph pht trin bt ng sn: - Trng hp 1: Gi nh doanh thu pht trin bt ng sn, chi ph pht trin bt ng sn ch pht sinh trong cng 01 nm. Khi  doanh thu v chi ph pht trin bt ng sn c tnh ton theo mt bng gi ti thi im thm nh gi. V = DT  CP (ti thi im thm nh gi) - Trng hp 2: Gi nh qu trnh pht trin bt ng sn ko di nhiu nm, sau khi xy dng ch s hu cho thu  kinh doanh hoc cho thu mt phn  kinh doanh hoc bn tng phn bt ng sn qua nhiu nm.  EMBED Equation.3  Trong : V : Gi tr ti sn thm nh gi; DTt : Doanh thu pht trin gi nh ca bt ng sn ti thi im t; CPt : Chi ph pht trin d kin ti thi im t; r : T sut chit khu; n : Giai on d bo dng tin trong tng lai; t : Nm d bo. d) Cc bc tin hnh thm nh gi: Bc 1: Xc nh vic s dng tt nht v c hiu qu nht ca tha t. Bc 2: Xc nh giai on d bo dng tin trong tng lai. Bc 3: c tnh tng doanh thu pht trin ca bt ng sn. i vi trng hp 2 cn thc hin quy i tng doanh thu pht trin ca bt ng sn v thi im thm nh gi. Bc 4: c tnh tng chi ph pht trin  to ra gi tr pht trin ca bt ng sn. i vi trng hp 2 cn thc hin quy i tng chi ph pht trin ca bt ng sn v thi im thm nh gi. Bc 5: Xc nh gi tr quyn s dng t trn c s ly kt qu tnh ton ca Bc 3 tr (-) kt qu ca Bc 4. ) Vic s dng tt nht v c hiu qu nht ca tha t c xc nh trn c s: - c im ca tha t; - Cc thng tin v quy hoch s dng t, quy hoch xy dng, quy nh v chuyn mc ch s dng t v cc quy nh v xy dng  c cp c thm quyn ph duyt; - Hng dn phn tch vic s dng ti sn tt nht v c hiu qu nht ti Tiu chun thm nh gi Vit Nam v quy trnh thm nh gi. e) Xc nh giai on d bo dng tin trong tng lai (n): Vic xc nh giai on d bo dng tin trong tng lai c thc hin theo hng dn ti Tiu chun thm nh gi Vit Nam v cch tip cn t thu nhp i vi Phng php dng tin chit khu. g) Xc nh tng doanh thu pht trin: Tng doanh thu pht trin ca bt ng sn l tng doanh thu d kin c c ca bt ng sn thm nh gi ph hp vi mc ch s dng tt nht v c hiu qu nht ca tha t. Tng doanh thu pht trin gi nh ca bt ng sn c c tnh trn c s iu tra kho st, thu thp cc thng tin v gi chuyn nhng, gi cho thu v cc yu t khc hnh thnh doanh thu ca cc bt ng sn c c im tng t vi d n d kin u t xy dng ti khu vc c tha t thm nh gi hoc khu vc c kh nng sinh li, iu kin kt cu h tng k thut v h tng x hi tng ng thm nh vin cn tnh n xu hng v mc  bin ng ca gi chuyn nhng, gi cho thu v cc yu t khc hnh thnh doanh thu ca d n d kin u t xy dng trong tng lai. Tng doanh thu pht trin c xc nh thng qua cch tip cn t th trng hoc cch tip cn t thu nhp. i vi trng hp 1 ti tit c im ny, doanh thu pht trin c tnh ton theo mt bng gi ti thi im thm nh gi i vi bt ng sn sau khi u t xy dng bn li ton b sn phm ti thi im thm nh gi hoc trng hp thm nh vin khng d kin c gi bn, gi cho thu bt ng sn ti cc nm d bo ca tng giai on pht trin d n bt ng sn. i vi trng hp 2 ti tit c im ny, vic chuyn i tng doanh thu pht trin ca bt ng sn v thi im thm nh gi c thc hin theo cng thc tng qut sau:  EMBED Equation.3  h) Xc nh tng chi ph pht trin: Tng chi ph pht trin l ton b cc chi ph pht trin cn thit d kin u t vo mt bt ng sn c tim nng pht trin, ph hp vi quy nh ca php lut (v cc nh mc kinh t-k thut, tiu hao nguyn nhin vt liu v hch ton chi ph sn xut, u t) v p ng c mc ch s dng tt nht v c hiu qu nht ca tha t thm nh gi. Tng chi ph pht trin gm cc khon: * Chi ph u t pht trin: - Chi ph h tng k thut v cc chi ph c lin quan khc; - Chi ph xy dng gm chi ph ph d cc cng trnh xy dng, chi ph san lp mt bng xy dng, chi ph xy dng cc cng trnh, hng mc cng trnh, xy dng cng trnh tm, cng trnh ph tr phc v thi cng; - Chi ph thit b gm chi ph mua sm thit b cng trnh v thit b cng ngh; chi ph o to v chuyn giao cng ngh (nu c); chi ph lp t, th nghim, hiu chnh; chi ph vn chuyn, bo him; thu v cc loi ph, chi ph lin quan khc; - Chi ph qun l d n gm cc chi ph  t chc thc hin cc cng vic qun l d n t giai on chun b d n, thc hin d n v kt thc xy dng a cng trnh ca d n vo khai thc s dng; - Chi ph t vn u t xy dng gm chi ph t vn kho st, lp Bo co nghin cu tin kh thi (nu c), lp Bo co nghin cu kh thi, lp Bo co kinh t - k thut, chi ph thit k, chi ph t vn gim st xy dng cng trnh v cc chi ph t vn khc lin quan; - Chi ph d phng gm chi ph d phng cho khi lng cng vic pht sinh (nu c) v chi ph d phng cho yu t trt gi. Chi ph d phng cho yu t trt gi c p dng trong thi gian thc hin d n trng hp d n ko di trong nhiu nm; - Chi ph khc (nh chi ph thm tra tng mc u t, chi ph bo him cng trnh,& ); - Chi ph kinh doanh; - Chi ph li vay, thu& Chi ph bi thng, gii phng mt bng bao gm tin bi thng, h tr ti nh c, kinh ph t chc thc hin bi thng gii phng mt bng khng tnh n trong tng chi ph pht trin. Khi tnh ton cc khon mc chi ph ny, Thm nh vin v gi phi tun th quy nh hin hnh ca c quan c thm quyn v cc phng php xc nh tng chi ph u t d n, cc nh mc kinh t, k thut (nguyn, nhin vt liu, my thit b, nhn cng& ), n gi theo tng nm d bo ph hp vi tin  xy dng d n bt ng sn. ng thi, thm nh vin phi c bin lun v vic s dng cc khon mc chi ph trn c s so snh vi cc khon mc chi ph ca cc d n tng t, mt bng gi trn th trng (nguyn, nhin vt liu,n gi s dng my thit b, n gi tin cng& ) ti thi im thm nh gi v nhng ni dung lin quan quy nh ti Tiu chun thm nh gi Vit Nam v cch tip cn t chi ph. Tng chi ph pht trin c xc nh thng qua cch tip cn t th trng hoc cch tip cn t thu nhp. i vi trng hp 1 ti tit c im ny, chi ph pht trin c tnh ton theo mt bng gi ti thi im thm nh gi i vi bt ng sn sau khi u t xy dng bn li ton b sn phm ti thi im thm nh gi hoc trng hp thm nh vin khng d kin c n gi, gi nguyn, nhin vt liu, my thit b, nhn cng ti cc nm d bo ca tng giai on pht trin d n bt ng sn. i vi trng hp 2 ti tit c im ny, vic chuyn i tng chi ph pht trin ca bt ng sn v thi im thm nh gi c thc hin theo cng thc tng qut sau:  EMBED Equation.3  * Li nhun nh u t Li nhun nh u t c xc nh theo th t u tin sau: - Li nhun nh u t c xc nh theo quy nh ca c quan c thm quyn (nu c). - Li nhun ca nh u t c xc nh trn c s t l li nhun trung bnh trn th trng tnh trn tng chi ph (bao gm chi ph trc tip, chi ph gin tip v khng bao gm chi ph ti chnh) ca t nht 03 d n u t kinh doanh bt ng sn tng t ti a phng. - Li nhun nh u t c xc nh l trung bnh t l phn trm li nhun trc thu thu nhp doanh nghip ( c kim ton hoc quyt ton) trn tng chi ph ca t nht 03 doanh nghip bt ng sn trn th trng. i) T sut chit khu: T sut chit khu hng nm ca d n cn c trn c s li sut cho vay kinh doanh bt ng sn trung hn bnh qun ca 04 ngn hng thng mi nh nc (bao gm: Ngn hng Nng nghip v Pht trin nng thn Vit Nam, Ngn hng Thng mi C phn u t v Pht trin Vit Nam, Ngn hng Thng mi C phn Ngoi thng Vit Nam, Ngn hng Thng mi C phn Cng Thng Vit Nam) c tr s hoc chi nhnh trn a bn cp tnh ti thi im thm nh gi. V d v phng php thng d ti Ph lc s 02 km theo Tiu chun ny. 5. Thm nh gi bt ng sn l t a) Cc phng php p dng: - Phng php so snh; - Phng php chit tr; - Phng php vn ha trc tip; - Phng php dng tin chit khu; - Phng php thng d. Ni dung c th v phng php so snh, phng php vn ha trc tip, phng php dng tin chit khu thc hin theo quy nh ca B Ti chnh v Tiu chun thm nh gi Vit Nam. Phng php chit tr, phng php thng d thc hin theo quy nh ti im 3, im 4 Mc ny. b) Trng hp p dng: Phng php so snh thng c p dng  xc nh gi tr quyn s dng t ca tha t trong trng hp c thng tin giao dch trn th trng ca cc tha t tng t vi tha t thm nh gi. Phng php chit tr thng c p dng  xc nh gi tr quyn s dng t ca tha t trng trong trng hp khng c  thng tin giao dch trn th trng ca cc tha t trng tng t m ch c thng tin giao dch ca tha t c ti sn gn lin vi t tng t vi tha t thm nh gi. Phng php vn ha trc tip, phng php dng tin chit khu thng c p dng  xc nh gi tr quyn s dng t ca tha t to ra thu nhp cho ngi s dng. Phng php thng d thng c p dng vi bt ng sn c tim nng pht trin, c th l t trng  xy dng hoc t c cng trnh trn t c th ci to hoc ph d xy dng cng trnh mi trn t  s dng tt nht v c hiu qu nht. 6. Thm nh gi nh  a) Nh  quy nh ti Tiu chun ny c hiu l bt ng sn c s dng  , phc v nhu cu sinh hot ca h gia nh, c nhn hn l u t kim li nhun, bao gm: chung c, nh  ring l (bit th n lp, bit th song lp, bit th cao cp, nh  lin k mt ph, nh lin k c sn vn, nh  nng thn truyn thng). - Phng php p dng ch yu: Phng php so snh, phng php chi ph thay th, phng php chi ph ti to. - Trng hp p dng: Phng php so snh thng c p dng i vi nh  thuc khu dn c ng c v thm nh vin thu thp c cc thng tin v bt ng sn tng t trn th trng. Phng php chi ph thay th hoc phng php chi ph ti to thng c p dng kt hp vi phng php so snh, c th: i vi t trng, thm nh vin s dng phng php so snh  xc nh gi tr quyn s dng t; i vi cng trnh xy dng trn t l nh , thm nh vin s dng phng php chi ph thay th hoc phng php chi ph ti to  xc nh gi tr. b) Nh  thng mi quy nh ti Tiu chun ny c hiu l nh  c u t xy dng  kt hp  v kinh doanh, cho thu, cho thu mua, bao gm: nh  quy nh ti tit a im ny v bit th du lch. - Phng php p dng ch yu: Phng php vn ha trc tip, phng php dng tin chit khu, phng php so snh; phng php chi ph thay th hoc phng php chi ph ti to (thng s dng  kim tra, i chiu). - Trng hp p dng: Phng php vn ha trc tip, phng php dng tin chit khu thng c s dng  xc nh gi tr bt ng sn l nh  thng mi. Phng php so snh thng c p dng i vi nh  thng mi thuc khu dn c ng c, kinh doanh sm ut v thm nh vin thu thp c thng tin v bt ng sn tng t trn th trng. Phng php chi ph thay th hoc phng php chi ph ti to thng c p dng kt hp vi phng php so snh, c th: i vi t trng, thm nh vin s dng phng php so snh  xc nh gi tr quyn s dng t; i vi cng trnh xy dng trn t l nh , thm nh vin s dng phng php chi ph thay th hoc phng php chi ph ti to  xc nh gi tr. 7. Thm nh gi bt ng sn thng mi Bt ng sn thng mi quy nh ti Tiu chun ny bao gm: Trung tm thng mi, cao c vn phng, khch sn. a) Trung tm thng mi quy nh ti Tiu chun ny c hiu l bt ng sn bao gm t hp cc loi hnh ca hng, c s hot ng dch v; hi trng, phng hp, vn phng cho thu& c b tr tp trung, lin hon trong mt hoc mt s cng trnh kin trc lin k; p ng cc tiu chun v din tch kinh doanh, trang b k thut v trnh  qun l, t chc kinh doanh; c cc phng thc phc v hin i, thun tin p ng nhu cu pht trin hot ng kinh doanh thng nhn v tho mn nhu cu v hng ho, dch v ca khch hng. - Vn phng cho thu quy nh ti Tiu chun ny c hiu l bt ng sn m cc c quan, n v thu  lm vic. Vn phng cho thu c th l mt phn ta nh hn hp, nhiu cng nng hoc c th l nh dn cho thu  s dng lm vn phng. - Khch sn quy nh ti Tiu chun ny c hiu l bt ng sn m p ng nhu cu ca khch du lch, khch vng lai vi cc dch v nh ngh ngi,  xe, gii tr, in thoi, thc n,  ung& b) Phng php p dng ch yu: Phng php vn ha trc tip, phng php dng tin chit khu, phng php so snh, phng php chi ph thay th hoc phng php chi ph ti to (thng s dng  kim tra, i chiu). c) Trng hp p dng: Tng t vi trng hp p dng ca nh  thng mi quy nh ti tit b im 6 Mc ny. 8. Thm nh gi bt ng sn cng nghip a) Bt ng sn cng nghip quy nh ti Tiu chun ny gm t v cng trnh xy dng ph hp vi mc ch s dng t theo quy nh ca php lut, v d: nh my sn xut xi mng, nh my luyn kim mu, nh my ch bin thy sn, nh my ch bin thc phm& - Cng trnh xy dng bt ng sn cng nghip thng c thit k, s dng vo mc ch ring, c th, c t l hao mn ln hn bnh thng. - Yu t v tr nh hng ln n gi tr bt ng sn cng nghip (ngun in, nc, ng x,  dc, x l cht t bn di, x l nhim& ). b) Phng php p dng ch yu: Phng php chi ph thay th hoc phng php chi ph ti to, phng php vn ha trc tip, phng php dng tin chit khu. 9. Thm nh gi bt ng sn khc i vi tng loi bt ng sn, ty vo tng mc ch thm nh gi, c s gi tr bt ng sn, c im php l, c im kinh t - k thut, mc  sn c ca thng tin thu thp c, Thm nh vin la chn phng php thm nh gi hoc kt hp nhiu phng php thm nh gi theo quy nh v cc phng php ti H thng Tiu chun thm nh gi Vit Nam v ph hp vi quy nh ca cc php lut c lin quan (nu c)./. 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V d 1: Cn thm nh gi bt ng sn l tha t c din tch 80m2, mt tin tha t rng 4m, nm trong con hm rng 4m,  c Giy chng nhn quyn s dng t v quyn s hu nh . Qua thu thp thng tin t th trng ln cn, ti thi im thm nh gi c 03 bt ng sn ang c rao bn m tha t ca 03 bt ng sn  tng t vi tha t ca bt ng sn thm nh gi vi cc thng tin nh sau: - Bt ng sn 1: Din tch t 110 m2, mt tin rng 4,5m, nm trong con hm rng 3m, ang ch cp Giy chng nhn quyn s dng t v quyn s hu nh , din tch xy dng 110 m2, nh 3 tng kt cu b tng ct thp, tng gch, mi tn, nn lt gch ceramic, cht lng cn li 80%, gi rao bn: 15,89 t ng. n gi xy dng mi nh c kt cu tng t trn th trng: 7.500.000 ng/m2. - Bt ng sn 2: Din tch t 70 m2, mt tin rng 3m, nm trong con hm rng 3,5m,  c Giy chng nhn quyn s dng t v quyn s hu nh , din tch xy dng 70 m2, nh 2 tng kt cu b tng ct thp, tng gch, mi tn, nn lt gch ceramic, cht lng cn li 75%, gi rao bn: 8,555 t ng. n gi xy dng mi nh c kt cu tng t trn th trng: 7.000.000 ng/m2. - Bt ng sn 3: Din tch t 90 m2, mt tin rng 4,5m, nm trong con hm rng 3,5m,  c Giy chng nhn quyn s dng t v quyn s hu nh , din tch xy dng 90 m2, nh 4 tng kt cu b tng ct thp, tng gch, mi tn, nn lt gch ceramic, cht lng cn li 70%, gi rao bn: 13,5 t ng. n gi xy dng mi nh c kt cu tng t trn th trng: 8.000.000 ng/m2. Ngoi ra cn thu thp c cc thng tin sau: - Gi t ca tha t c mt tin 4m bng 90% gi t ca tha t tng t c mt tin 4,5m; bng 110% gi t ca tha t tng t c mt tin 3m. - Gi t ca tha t c din tch 80 m2 bng 110% gi t ca tha t tng t c din tch 110m2, bng 95% gi t ca tha t tng t c din tch 70m2, bng 105% gi t ca tha t c din tch 90m2. - Gi t ca tha t c mt hm 4m bng 115% gi t ca tha t tng t c mt hm 3m, bng 110% gi t ca tha t tng t c mt hm 3,5m. - Theo quy nh ca php lut, bt ng sn 1 c  iu kin  c cp giy chng nhn quyn s dng t m khng phi np tin s dng t nhng cha c cp Giy chng nhn do cha hon thnh ngh)a v ti chnh i vi Nh nc. Thm nh vin xc nh cc khon tin phi np khi lm th tc cp giy chng nhn quyn s dng t i vi bt ng sn 1 khong 148.000 ng/ m2 (Gm: L ph trc b = 0,5% n gi t ti bng gi t ca UBND thnh ph khong 24 triu ng/m2 Din tch; Ph thm nh cp quyn s dng t: 3 triu ng; L ph a chnh: 100.000 ng). - Theo phn tch thng tin trn th trng m thm nh vin thc t  kho st v thu thp c, gi giao dch thnh cng ca cc bt ng sn so snh thng thp hn so vi gi rao bn khong 10%. Li gii: 1. Xc nh gi tr ti thi im thm nh gi ca ti sn gn lin vi t ca cc bt ng sn so snh Gi tr ti sn gn lin vi t ca bt ng sn 1: 110 m2 sn 3 tng 7.500.000 ng/ m2 80% = 1.980.000.000 ng Gi tr ti sn gn lin vi t ca bt ng sn 2: 70 m2 sn 2 tng 7.000.000 ng/ m2 75% = 735.000.000 ng Gi tr ti sn gn lin vi t ca bt ng sn 3: 90 m2 sn 4 tng 8.000.000 ng/ m2 70% = 2.016.000.000 ng 2. Xc nh gi tr quyn s dng t ca bt ng sn so snh ti thi im thm nh gi. - Bt ng sn 1: Gi giao dch thnh cng d kin ca bt ng sn 1 l: 15.890.000.000 90% = 14.301.000.000 ng, lm trn thnh 14.300.000.000 ng. Gi tr quyn s dng t ca bt ng sn 1 = 14.300.000.000 - 1.980.000.000 = 12.320.000.000 ng. - Bt ng sn 2: Gi giao dch thnh cng d kin ca bt ng sn 2 l: 8.555.000.000 90% = 7.699.500.000 ng Gi tr quyn s dng t ca bt ng sn 2 = 7.699.500.000 - 735.000.000 = 6.964.500.000 ng, lm trn thnh 6.965.000.000 ng - Bt ng sn 3: Gi giao dch thnh cng d kin ca bt ng sn 3 l: 13.500.000.000 90% = 12.150.000.000 ng Gi tr quyn s dng t ca bt ng sn 3 = 12.150.000.000 - 2.016.000.000 = 10.134.000.000 ng 3. Xc nh gi tr quyn s dng t ca bt ng sn thm nh gi Vn dng phng php so snh theo cch tip cn th trng, sau khi xc nh t l iu chnh cc yu t so snh, thm nh vin c bng iu chnh cc mc gi ch dn theo cc yu t so snh sau: TTYu t so snhn v tnhTi sn thm nh giTi sn so snh 1Ti sn so snh 2Ti sn so snh 3AGi th trng (Gi trc iu chnh)ng12.320.000.0006.965.000.00010.134.000.000BGi quy i v n v so snh chunng/m2112.000.00099.500.000112.600.000Ciu chnh cc yu t so snhC1Tnh trng php lC s ang ch cp sC s C s Mc iu chnh%148.00000Gi sau iu chnh 1ng/m2112.148.00099.500.000112.600.000C2Mt tinm44,53,04,5T l iu chnh%-10%10%-10%Mc iu chnhng/m2-11.214.8009.950.000-11.260.000Gi sau iu chnh 2ng/m2100.933.200109.450.000101.340.000C3Din tch801107090T l iu chnh%10%-5%5%Mc iu chnhng/m211.214.800-4.975.0005.630.000Gi sau iu chnh 3ng/m2123.362.80094.525.000118.230.000C4Mt hm433,53,5T l iu chnh%15%10%10%Mc iu chnhng/m216.822.2009.950.00011.260.000Gi sau iu chnh 4ng/m2128.970.200109.450.000123.860.000DMc gi ch dnng/m2128.970.200114.425.000118.230.000D1Gi tr trung bnh ca mc gi ch dnng120.541.733D2Mc  chnh lch vi gi tr trung bnh ca cc mc gi ch dn%6,99%-5,07%-1,92%ETng hp cc s liu iu chnh ti mc CE1Tng gi tr iu chnh gpng39.399.80024.875.00028.150.000E2Tng s ln iu chnhLn433E3Bin  iu chnh%10%-15%5%-10%5%-10%E4Tng gi tr iu chnh thunng16.970.20014.925.0005.630.000Trong bng iu chnh trn, thm nh vin thc hin iu chnh yu t lin quan n giao dch ca ti sn (tnh trng php l) trc, iu chnh cc yu t so snh v c im ca ti sn (mt tin, din tch, mt hm) sau theo ng quy nh v th t iu chnh ti Tiu chun thm nh gi Vit Nam v Cch tip cn t th trng. * V nguyn tc khng ch: Theo D2 th chnh lch gia mc gi trung bnh ca cc mc gi ch dn ch nm trong khong t 5,07% - 6,99%, v vy m bo khng qu 15%. * V thng nht mc gi ch dn: Thm nh vin nh gi cht lng thng tin v cc ti sn so snh l tng ng nhau; mc gi ch dn, tng gi tr iu chnh gp, tng s ln iu chnh, bin  iu chnh ca cc bt ng sn chnh lch khng ng k. Do , thm nh vin s dng mc gi ch dn trung bnh ca 03 bt ng sn so snh lm mc gi ca bt ng sn thm nh gi: Gi tr ca mnh t l: 120.541.733 x 80 m2 = 9.643.338.640 ng Lm trn l: 9.640.000.000 ng./. Ph lc s 2 V D V P DNG PHNG PHP THNG D (Ban hnh km theo Tiu chun thm nh gi Vit Nam s 11) Cc v d  c gin lc v ch mang tnh cht minh ha. 1. V d 1: Cn thm nh gi mt khu t  t vn cho nh u t kinh doanh bt ng sn xy dng phng n u t. Khu t c din tch 15.000m2 ti mt thnh ph l  th loi II. Khu t ang c dng vo mc ch sn xut cng nghip, nay c php chuyn mc ch s dng sang xy dng nh   bn. Hin ti trn khu t c nh xng sn xut din tch 7.000m2 (nh trt, tng gch, v ko thp, mi tn, nn lng xi mng), cc chuyn gia nh gi cht lng cn li 30%. Theo quy nh p dng i vi d n ny, t l ti a din tch t s dng  xy dng nh  l 60%, tng ng tng din tch xy dng l 9.000 m2; trong  60% din tch t (5.400 m2)  xy dng chung c cao 16 tng; 40% din tch t cn li (3.600 m2)  xy dng nh lin k (chia thnh 36 l, mi l c din tch 100 m2). Gi nh d n s hon thnh trong thi hn mt nm v nh u t ch phi bi thng phn gi tr nh xng cho doanh nghip b thu hi t. Cn c vo quy hoch, thit k chi tit ca d n v cc d liu do nh u t cung cp; qua vic kho st phn tch th trng bt ng sn, th trng xy dng, thm nh vin thu thp c cc thng tin ti thi im thm nh gi nh sau: - Chi ph ph d nh xng ci 300 triu ng, ph liu thu hi c bng 25% gi tr cn li ca nh xng. - n gi xy dng mi nh xng c kt cu tng t 1.000.000/m2. - Chi ph u t xy dng h tng trung bnh 1.000.000 /m2 - Chi ph thit k, quy hoch d n 1.000 triu ng. - Chi ph xy dng nh chung c trung bnh 6.000.000/m2 . - Nh u t phi vay ngn hng 70% chi ph pht sinh ti thi im bt u d n vi li sut 13%/nm. - Chi ph qung co v bn nh bng 1,5% doanh thu. - Chi ph qun l d n bng 10% tng chi ph xy dng ca d n (bao gm chi ph u t h tng v chi ph xy dng chung c). - Li nhun ca nh u t d kin bng 14% tng chi ph pht trin quy v thi im hin ti (bao gm chi ph trc tip, chi ph gin tip v khng bao gm chi ph ti chnh) - Ton b cn h chung c v t phn l c bn ht vo cui nm. Gi bn cn h chung c trung bnh 15 triu /m2, tng din tch cc cn h chim 80% tng din tch sn xy dng nh chung c; t phn l d kin bn c 23 triu /m2. Gi trn cha bao gm thu gi tr gia tng. - T sut chit khu l 10% Li gii: p dng phng php thng d  nh gi khu t ny nh sau: Bc 1: Trn c s phn tch c im ca ti sn thm nh gi, th trng ca ti sn thm nh gi v cc yu t c lin quan, thm nh vin xc mc ch s dng tt nht v c hiu qu nht ca khu t l xy dng nh chung c; trong  c cu hp l nht l dnh khong 60% din tch t c kh nng xy dng  xy dng chung c cao tng v khong 40% din tch t cn li  phn l bn nn. Bc 2: c tnh tng doanh thu Gi thit khon thu bn cn h chung c v nn t pht sinh vo thi im cui nm. - Doanh thu t vic bn cc cn h chung c ti thi im cui nm: 5.400m2 ( 16 tng ( 80% ( 15 triu ng/m2 = 1.036.800 triu ng - Doanh thu t din tch t phn l bn nn ti thi im cui nm: 3.600 m2 ( 23 triu ng/m2 = 82.800 triu ng Nh vy, tng doanh thu quy v thi im hin ti: (1.036.800 + 82.800) (1 + 10%) = 1.017.818 triu ng Bc 3: c tnh tng chi ph Gi thit cc khon pht sinh u nm bao gm: Chi ph ph d nh xng ci; chi ph bi thng nh xng; khon thu t ph liu; chi ph thit k, quy hoch d n. Gi thit cc chi ph pht sinh cui nm bao gm: Chi ph u t h tng; chi ph xy dng chung c; chi ph xy dng b nc, trm bm, my pht in d phng phc v cho nh chung c, tr li tin vay ngn hng, chi ph bn hng, chi ph qun l. Gi thit nh u t vay ngn hng 70% chi ph pht sinh ti thi im bt u d n. Thi gian vay l 1 nm, li tr cui k. * Chi ph pht sinh ti thi im bt u thc hin d n: - Chi ph d nh xng ci: 300 triu ng - Chi ph bi thng nh xng: (7.000 m2 ( 1 triu ng/m2) ( 30% = 2.100 triu ng - Gi tr ph liu thu hi: 2.100 triu ng ( 25% = 525 triu ng - Chi ph thit k, quy hoch d n: 1.000 triu ng/m2 ( Tng chi ph pht sinh ti thi im bt u thc hin d n l: 300 + 2.100  525 + 1.000 = 2.875 triu ng * Chi ph pht sinh ti thi im cui d n: - Chi ph u t h tng: 15.000m2 ( 1 triu ng/m2 = 15.000 triu ng - Chi ph xy dng chung c: (5.400m2/tng ( 16 tng) ( 6 triu ng/m2 = 518.400 triu ng - Chi ph qun l d n: 10% (15.000 + 518.400) = 53.340 triu ng - Chi ph qung co bn hng: 1,5% ( (1.036.800 + 82.800) triu ng = 16.794 triu ng - Tr li tin vay ngn hng: (70% 2.875) ( 13% = 245,245 triu ng * Tng chi ph pht trin (cha bao gm li nhun ca nh u t) quy v thi im hin ti l: 2.875 + ((15.000 + 518.400 + 53.340 + 16.794 + 245,245) (1 + 10%)) = 551.765 triu ng * c tnh li nhun ca nh u t: (551.765 - 245,245) ( 14% = 77.212 triu ng * Tng chi ph pht trin quy v thi im hin ti l: 551.765 + 77.212 = 628.977 triu ng Bc 5: Xc nh gi t Gi tr c tnh ca khu t 1.017.818 - 628.977 = 388.841 triu ng Kt lun gi tr ca khu t nu trn l 388.841 triu ng 2. V d 2: Xc nh gi tr quyn s dng l t din tch 10.000 m2 . Hin ti l t ny  c php chuyn mc ch s dng thnh t . Theo quy nh v xy dng, i vi d n ny, t l din tch t s dng  xy dng nh  ti a l 60% tng din tch t xy dng (60% x 10.000 m2 = 6.000 m2). D n ny c php xy dng mt to nh chung c cao 12 tng, d n ny s hon thnh trong vng 2 nm v nh u t ch phi bi thng gi tr nh xng cho doanh nghip b thu hi t. K hoch thc hin d n nh sau: 1. Nm th nht d kin hon thnh 60% khi lng xy lp: 1.1. Tng chi ph xy dng: Chi ph thit k, quy hoch d n 2.400 triu ng; Chi ph xy dng h tng 700.000 ng/m2; Chi ph xy dng nh chung c 5.000.000 ng/m2; Chi xy dng b nc, trm bm, my pht in d phng& 1.500 triu ng. Chi ph ph d nh xng ci 100 triu ng, ph liu thu hi c thu ngay t nm u tr gi 30 triu ng. Chi ph qung co bn nh l 4.500 triu ng Chi qun l d n bng 5% tng chi ph ca d n (bao gm chi ph u t h tng v chi ph xy dng chung c) Bit rng: cc khon chi ph d, bi thng nh xng; chi u t c s h tng; chi thit k, quy hoch d n; chi tip th, qung co c thc hin trong nm u. Cc khon chi xy dng nh chung c; chi xy dng b nc, trm bm& hon thnh 60% khi lng. 1.2. Doanh thu t vic bn cn h chung c: - T tng 1 n tng 5 gi bn 13 triu ng/m2, t tng 6 n tng 10 gi 12 triu ng/m2, cc tng cn li gi 11 triu ng/m2. - Thu ca khch hng 40% gi tr cn h ngay sau khi k hp ng. Hp ng c 2 bn k vo cui nm th nht. 2. Nm th hai hon thnh gi tr cn li ca d n - Khch hng np s tin cn li sau khi cha kho trao tay. - Tng din tch cc cn h chung c chim 80% din tch t xy dng (6000 m2 x 80% = 4.800 m2) - 50% chi ph cui nm th nht nh u t phi i vay ngn hng vi li sut l 13,5%/nm (khng bao gm chi ph qung co bn nh, chi ph qun l, chi ph li vay) - Li nhun ca nh u t bng 14% tng chi ph pht trin quy v thi im hin ti (bao gm chi ph trc tip, chi ph gin tip v khng bao gm chi ph ti chnh) - T sut chit khu l 10% - Gi bn cn h chung c cha bao gm thu GTGT. Li gii: p dng phng php thng d  xc nh gi tr khu t ny nh sau: Bc 1: Xc nh mc ch s dng tt nht v c hiu qu nht ca khu t dng cho mc ch xy dng khu chung c  bn; trong  c cu hp l nht l dnh khong 60% tng din tch t xy dng  xy dng chung c 12 tng. Bc 2: c tnh tng doanh thu: Gi thit khon thu bn cn h chung c pht sinh vo thi im cui nm, ph liu thu hi thu t u nm th nht. Bc 3: c tnh tng chi ph: Gi thit nh sau: - Nh u t vay ngn hng ti thi im bt u d n. - Chi ph thit k, quy hoch d n; Chi ph ph d, bi thng nh xng ci pht sinh u nm. - Chi ph xy dng h tng; chi ph xy dng chung c; chi ph xy dng b nc, trm bm, my pht in d phng phc v cho nh chung c, tr li tin vay ngn hng, chi ph qung co bn hng, chi ph qun l d n pht sinh cui nm. Bng tnh ton chi tit c th nh sau: STTCH TIUGi trn vGhi ch1c tnh gi tr pht trin606.496tr ngDT = DT1 + DT2 + DT3Tng 1 - 5: 13 tr ng/m2Tng 6 -10: 12 tr ng/m2Tng 11 - 12: 11 tr ng/m21.1Doanh thu nm 1 quy v thi im thm nh gi256.582tr ngDT1=(4800513+4800512+4800211)40%/1,11.2Doanh thu nm 2 quy v thi im thm nh gi349.884tr ngDT2=(4800513+4800512+4800211)60%/1,122c tnh chi ph pht trin346.352tr ngCP = CP1 + CP2u nm 1tr ng2.1Chi ph thit k, quy hoch2.400tr ngC12.2Chi ph ph d nh xng ci ( khu tr phn gi tr thu hi)70tr ngC2 = 100 tr.   30 tr. 2.3Chi ph pht sinh thi im bt u d n2.470tr ngC3 = C1 + C2Cui nm 12.4Chi u t h tng7.000tr ngC4 = 10.000 m2 x 700.000 /m22.5Chi xy dng chung c216.000tr ngC5 = 6000 m2 x 5 tr. ng/m2 x 12 tng x 60%2.6Chi xy dng b nc, trm bm, my pht in d phng& 900tr ngC6= 1.500 tr. ng x 60 %2.7Chi ph bn nh, qung co tip th4.500tr ngC72.8Chi ph qun l11.150tr ngC8 = 5 % (C4 + C5)2.9Chi tr li vay15.113tr ngC9= 50% [C4 + C5 + C6]13,5%2.10Chi ph pht sinh ti thi im cui nm th nht239.550tr ngC10 = C4+ C5+ C6 + C7 + C8 + C92.11Tng chi ph pht sinh nm th nht quy v hin ti220.242tr ngCP1 = C3 + C10/1,1Nm 22.13Chi xy dng chung c144.000tr ngC13=6000m2 x 5 tr ng/m2 x 12 tng x 40%2.14Chi xy dng b nc, trm bm, my pht in d phng& 600tr ngC14= 1500 x 40%2.15Chi ph qun l7.230tr ngC15= (C13+ C14) x 5 %2.16Chi ph pht sinh ti thi im cui nm th hai151.830tr ngC16 = C13 + C14 + C152.17Tng chi ph pht sinh nm th hai quy v hin ti125.479tr ngCP2 = C16/ 1,122.18Li nhun nh u t46.566tr ng14% [CP  C10/1,1]3Gi tr QSD ttr ng3.1Gi tr QSD t213.578tr ngDT - CP - Li nhun nh u t3.2Din tch t10.000m23.3n gi QSD t21,36tr ngGi tr QSD t / Din tch t Ph lc s 3 PHIU THU THP THNG TIN BT NG SN THAM KHO (Ban hnh km theo Tiu chun thm nh gi Vit Nam s 11) Bt ng sn kho st:  a im ca bt ng sn: I. Vn bn php l bt ng sn: 1Giy chng nhn quyn s dng t, quyn s hu nh  v ti sn khc gn lin vi t%2Giy chng nhn ngun gc bt ng sn (trng hp cha c cp Giy chng nhn quyn s dng t, quyn s hu nh  v ti sn khc gn lin vi t)%aQuyt nh giao, cp t, cho thu t, chuyn mc ch s dng t  do c quan nh nc c thm quyn cp.%bQuyt nh phn nh, phn t ca th trng c quan n v.%cHp ng mua nh ca cc n v c t cch php nhn c c quan c thm quyn giao t lm nh bn.%dCc giy t v t  do c quan c thm quyn ca ch  ci cp.%eKhc%3Trng hp ch bt ng sn c cc giy t k trn nhng khng ng tn ch ang s dng th phi c cc giy t km theo chng minh%aGiy t mua bn nh%bGiy t tha k, chia, tng bt ng sn%cKhc%4Trch lc Bn  quy hoch chi tit khu vc (nu c)%5Giy php xy dng nh, bn v thit k xy dng, s  v tr bt ng sn v cc bn v khc (bn sao).%6Chi tit v qui hoch t c quan c chc nng  a phng hoc ca vn phng quy hoch  th (bn sao) (nu c).%7Vn bn khc v mua bn, chuyn nhng, giao ti sn, tha k, tng cho bt ng sn%II. Thng tin chung v Bt ng sn 1. Tha t s: .................T bn  s .....................; Nm lp: 2. Mc ch s dng: 3. Thi hn s dng: 4. Din tch Bt ng sn theo vn bn php l / theo thc t - Din tch s dng ring:  - Din tch s dng chung:  5. Hnh dng tha t: - Kch thc mt tin: - Kch thc chiu su: 6. Thng tin v tranh chp bt ng sn III. Thng tin chi tit Bt ng sn: 1. Thng tin tha t: - V tr: a. Mt tin: S lng mt tin:..... Mt tin th nht:1Tn ng:.....%2Chiu rng mt ng .....3Loi ng:.....Quc l%Tnh l%Huyn l%X l%Loi khc (ng, chuyn dng...)..............................%Mt tin th hai:1Tn ng:.....%2Chiu rng mt ng .....3Loi ng:.....Quc l%Tnh l%Huyn l%X l%Loi khc (ng, chuyn dng...)..............................%Tng t cc mt tin cn li (nu c)b. Tip gip - Hng ng gip khu vc - Hng Ty gip khu vc - Hng Nam gip khu vc - Hng Bc gip khu vc c. Cch trung tm thng mi.....................; a im giao thng cng cng:.................; ca hng ........, trng hc........., bnh vin.............. 2. Cng trnh xy dng trn t - Miu t: ....... - Loi nh....., cp nh....., hng nh - Mc ch s dng: - Nm xy dng:..............., thi gian a vo s dng......................... - Din tch xy dng........... ; din tch s dng .................................... - Kt cu: . - Mng (loi/tnh trng)................sn (loi/tnh trng).......................... tng (loi/tnh trng).............mi (loi/tnh trng)............................... - Cu thang (loi:g, , inox.../tnh trng):........................................... - S phng (ng, bp, v sinh.../tnh trng)..............................., din tch s dng tng phng - Cc trang thit b (iu ha nhit , bn gh, t.....) - H thng in........, h thng cp v thot nc - H thng internet......, cp truyn hnh - Tnh trng sa cha v bo tr - Cht lng nh (% cn li, tui i) 3. C s  ha# tng, ky thu#t: - c im a hnh: - Giao thng: - Cp in: - Cp nc: - Cp gas: - Thot nc: - Tnh trng ngp lt: - Thng tin lin lc: - c im khc 4. Mi trng sng + Cnh quan: + Ting n/ bi/ kt xe/khc: + An ninh: + Dn tr: IV. Thng tin th trng bt ng sn ca khu vc bt ng sn kho st 1. Nhu cu v bt ng sn thuc khu vc, kh nng cung cp bt ng sn thuc khu vc 2. 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