ࡱ> npm` gbjbjss 4l(hhhhhhh|,|6(///O5Q5Q5Q5Q5Q5Q5$7h8:>u5h/ "///u5hh9b6U2U2U2/hhO5U2/O5U2U24|hh5 ŵX.<4;5x606 5v:K2v:$5v:h5//U2/////u5u5K2 ///6////||| ||||||hhhhhh H THNG TIU CHUN THM NH GI VIT NAM  Tiu chun s 05 Quy trnh thm nh gi ti sn (K hiu: TGVN 05) (Ban hnh km theo Quyt nh s 77/ 2005/Q-BTC ngy 01 thng 11 nm 2005 ca B trng B Ti chnh) QUY NH CHUNG 01- Mc ch ca tiu chun ny l quy nh quy trnh thm nh gi ti sn v hng dn thc hin quy trnh trong qu trnh thm nh gi ti sn. 02- Phm vi p dng: Doanh nghip, t chc thm nh gi v thm nh vin v gi (sau y gi l thm nh vin) phi tun th nhng quy nh ca tiu chun ny trong qu trnh thm nh gi ti sn. NI DUNG TIU CHUN 03- Cc bc phi thc hin trong qu trnh thm nh gi. Doanh nghip, t chc thm nh gi v thm nh vin phi tun theo y  trnh t su (6) bc sau y: Bc 1: Xc nh tng qut v ti sn cn thm nh gi v xc nh gi tr th trng hoc phi th trng lm c s thm nh gi. Bc 2: Lp k hoch thm nh gi. Bc 3: Kho st hin trng, thu thp thng tin. Bc 4: Phn tch thng tin. Bc 5: Xc nh gi tr ti sn cn thm nh gi. Bc 6: Lp bo co v chng th kt qu thm nh gi. 04- Xc nh tng qut v ti sn cn thm nh gi v loi hnh gi tr lm c s thm nh gi. 1- Cc c im c bn v php l, v kinh t k thut ca ti sn cn thm nh gi. 2- Mc ch thm nh gi: Thm nh vin phi xc nh v nhn thc mc ch thm nh gi ca khch hng. Mc ch thm nh gi phi c nu r trong bo co thm nh gi. 3- Xc nh khch hng, yu cu ca khch hng; nhng ngi s dng kt qu thm nh gi. 4- Nhng iu kin rng buc trong xc nh i tng thm nh gi: Thm nh vin phi a ra nhng gi thit v nhng iu kin b hn ch i vi: nhng yu cu v mc ch thm nh gi ca khch hng; nhng yu t rng buc nh hng n gi tr ti sn; nhng gii hn v: tnh php l, cng dng ca ti sn, ngun d liu, s dng kt qu; quyn v ngh)a v ca thm nh vin theo hp ng thm nh gi. 5- Vic a ra nhng iu kin hn ch v rng buc ca thm nh vin phi da trn c s: a- C s xc nhn bng vn bn ca khch hng v trn c s nhn thc r rng nhng iu kin  s tc ng n bn th ba thng qua kt qu thm nh gi. b- Ph hp vi quy nh ca lut php v cc quy nh hin hnh khc c lin quan. c- Trong qu trnh thm nh gi, nu thm nh vin thy nhng iu kin hn ch v rng buc a ra l khng cht ch hoc thiu c s th phi xem xt li v thng bo ngay cho gim c doanh nghip, t chc thm nh gi v cho khch hng. 6- Xc nh thi im thm nh gi. Vic xc nh c im, bn cht (t nhin, php l) ca ti sn cn thm nh gi phi c thc hin ngay sau khi k hp ng thm nh gi v kin nh gi v gi tr ca ti sn c a ra trong phm vi thi gian cho php ca hp ng. 7- Xc nh ngun d liu cn thit cho thm nh gi. 8- Xc nh c s gi tr ca ti sn. Trn c s xc nh khi qut v c im, loi hnh ti sn cn thm nh gi, thm nh vin cn xc nh r loi hnh gi tr lm c s cho vic thm nh gi: gi tr th trng hay gi tr phi th trng. - Gi tr th trng: c xc nh tun theo nhng quy nh ti tiu chun thm nh gi s 01 (TGVN 01). - Gi tr phi th trng: c xc nh tun theo nhng quy nh ti tiu chun thm nh gi s 02 (TGVN 02). Vic xc nh gi tr lm c s cho thm nh gi phi ph hp vi nhng quy nh ca php lut hin hnh v cc vn bn quy phm php lut do c quan nh nc c thm quyn ban hnh. 05- Lp k hoch thm nh gi. 1- Vic lp k hoch mt cuc thm nh gi nhm xc nh r nhng bc cng vic phi lm v thi gian thc hin tng bc cng vic cing nh ton b thi gian cho cuc thm nh gi. 2- Ni dung k hoch phi th hin nhng cng vic c bn sau: - Xc nh cc yu t cung-cu thch hp vi chc nng, cc c tnh v cc quyn gn lin vi ti sn c mua/bn v c im th trng. - Xc nh cc ti liu cn thu thp v th trng, v ti sn, ti liu so snh. - Xc nh v pht trin cc ngun ti liu, m bo ngun ti liu ng tin cy v phi c kim chng. - Xy dng tin  nghin cu, xc nh trnh t thu thp v phn tch d liu, thi hn cho php ca trnh t phi thc hin. - Lp  cng bo co kt qu thm nh gi. 06- Kho st hin trng, thu thp thng tin. 1- Kho st hin trng Thm nh vin phi trc tip kho st hin trng: - i vi my mc thit b, dy chuyn cng ngh: Thm nh vin phi kho st v thu thp s liu v tnh nng k thut (cng sut, nng sut, cng dng) v tr, c im, quy m, kch thc,  mi, ci ca ti sn cn thm nh gi v cc ti sn so snh. - i vi bt ng sn, thm nh vin phi kho st v thu thp s liu v: + V tr thc t ca bt ng sn so snh vi v tr trn bn  a chnh, cc m t php l lin quan n bt ng sn. + Chi tit bn ngoi v bn trong bt ng sn, bao gm: din tch t v cng trnh kin trc; khung cnh xung quanh, c s h tng (cp v thot nc, vin thng, in, ng), loi kin trc, mc ch s dng hin ti, tui i, tnh trng duy tu, sa cha& + i vi cng trnh xy dng d dang, thm nh vin phi kt hp gia kho st thc a vi bo co ca ch u t, nh thu ang xy dng cng trnh. - Trong qu VXZ\   8 ˻tdN;* h$[h)]OJQJaJmHsH$h$[h)]CJOJQJaJmHsH*h$[h)]5CJOJQJ\aJmHsHhldUh)]5OJQJmHsH hR3h)]OJQJaJmHsH$hR3h)]CJOJQJaJmHsH h)]h)]OJQJaJmHsH#hR3h)]5OJQJaJmHsHhldUh)]OJQJ\mHsHhldUh)]OJQJmHsH,jhldUh)]OJQJUmHnHsHuhR3h)]OJQJmHsHVZ\~   J " x`gd)]`gd)]gd)] $`a$gd)]$a$gd)]$a$gd)] $<a$gd)]gd)]gd)]$a$gd)]g J *x|~<*,#հհ|kRRR0h$[h)]56CJOJQJ\]aJmHsH h$[h)]OJQJaJmHsH(h$[h)]56OJQJ\]mHsHh$[h)]5OJQJmHsHhldUh)]OJQJmHsH$h$[h)]CJOJQJaJmHsH"hldUh)]5OJQJ\mHsH*h$[h)]5CJOJQJ\aJmHsH'h$[h)]CJOJQJ\aJmHsH"*rx\zpR<l* xgd)] $xa$gd)] x`gd)]`gd)] x^gd)]T|x^T`|gd)] !"#$@$%0&H''()**z**+--.01 hx`hgd)]^gd)]gd)]xgd)] $x`a$gd)] $`a$gd)] x`gd)]#$@$%**"*$*z*2@lAnANN>N\\``Ha0fffgggͺͤ}i}Y}HDh)] h)]5OJQJ\aJmHsHhih)]OJQJ\mHsH'hih)]5CJOJQJaJmHsH$hih)]CJOJQJaJmHsH"hldUh)]5OJQJ\mHsHU*h$[h)]5CJOJQJ\aJmHsH$h$[h)]CJOJQJaJmHsHhldUh)]OJQJmHsHh$[h)]OJQJ\mHsH&h$[h)]5OJQJ\aJmHsHtrnh kho st,  c y  chng c cho vic thm nh gi, thm nh vin cn chp nh ti sn theo cc dng (tan cnh, chi tit), cc hng khc nhau. 2 -Thu thp thng tin. Bn cnh thng tin, s liu thu thp t kho st hin trng, thm nh vin phi thu thp cc thng tin sau: - Cc thng tin lin quan n chi ph, gi bn, li sut, thu nhp ca ti sn so snh. - Cc thng tin v yu t cung - cu, lc lng tham gia th trng, ng thi ngi mua - ngi bn tim nng. - Cc thng tin v tnh php l ca ti sn. - Vi bt ng sn cn thu thp thm cc thng tin: + Cc s liu v kinh t x hi, mi trng, nhng yu t tc ng n gi tr, nhng c trng ca th trng ti sn  nhn bit s khc nhau gia khu vc ti sn thm nh gi to lc v khu vc ln cn. + Cc thng tin v nhng yu t t nhin, kinh t x hi nh hng n mc ch s dng ca ti sn (a cht, bn  a chnh, quy hoch, bin gii hnh chnh, c s h tng& ). -  thc hin thm nh gi, thm nh vin phi da trn nhng thng tin thu thp t cc ngun: kho st thc a; nhng giao dch mua bn ti sn (gi cho, gi tr, gi thc mua bn, iu kin mua bn, khi lng giao dch& ) thng qua phng vn cc cng ty kinh doanh ti sn, cng ty xy dng, nh thu, ngn hng hoc cc t chc tn dng; thng tin trn bo ch (bo vit, ni, hnh) ca a phng, trung ng v ca cc c quan qun l nh nc v th trng ti sn; thng tin trn cc vn bn th hin tnh php l v quyn nng ca ch ti sn, v cc c tnh kinh t, k thut ca ti sn, v quy hoch pht trin kinh t, x hi ca vng c lin quan n ti sn. Thm nh vin phi nu r ngun thng tin trong bo co thm nh gi v phi c kim chng  bo m  chnh xc ca thng tin. 07 - Phn tch thng tin. L qu trnh nh gi tc ng ca cc yu t n mc gi ca ti sn cn thm nh. 1- Phn tch nhng thng tin t kho st hin trng ti sn. 2- Phn tch nhng c trng ca th trng ti sn cn thm nh gi. a. Bn cht v hnh vi ng x ca nhng ngi tham gia th trng. - i vi ti sn thng mi hoc cng nghip, bao gm: c im ca mi l)nh vc (thng mi hoc cng nghip) hnh thnh nn nhng nhm cung v cu v ti sn, hnh thc s hu ca php nhn tham gia th trng (cng ty t nhn hay s hu nh nc, lin doanh& ); mc  m rng th trng ti sn loi ny vi nhng ngi mua tim nng. - i vi ti sn l nh ca dn c, bao gm: tui tc, c cu gia nh, mc  thu nhp ca nhm cung v nhm cu, mc  m rng th trng ti sn loi ny vi nhng ngi mua tim nng. b. Xu hng cung cu trn th trng ti sn. - Nhng xu hng tng gim v ngun cung, tng gim v nhu cu ca nhng ti sn tng t hin c trn th trng. - nh hng ca xu hng trn n gi tr ti sn ang thm nh gi. 3- Phn tch v khch hng: - c im ca nhng khch hng tim nng. - S thch ca khch hng v v tr, quy m, chc nng v mi trng xung quanh ti sn. - Nhu cu, sc mua v ti sn. 4- Phn tch v vic s dng tt nht v ti u ti sn. - Thm nh vin cn xem xt kh nng s dng tt nht mt ti sn trong bi cnh t nhin, hon cnh php lut v ti chnh cho php v mang li gi tr cao nht cho ti sn. - Thm nh vin cn nh gi c th vic s dng ti sn trn cc kha cnh: + S hp l, tnh kh thi trong s dng ti sn, xem xt n mi tng quan gia vic s dng hin ti v s dng trong tng lai. + S thch hp v mt vt cht, k thut i vi vic s dng ti sn: xc nh v m t c im kinh t k thut, tnh hu dng ca ti sn. + S hp php ca ti sn trong vic s dng, nhng hn ch ring theo hp ng, theo quy nh ca php lut. + Tnh kh thi v mt ti chnh: phn tch vic s dng tim nng ca ti sn trong vic to ra thu nhp, xem xt ti cc yu t gi tr th trng, mc ch s dng trong tng lai, chi ph ph b v gi tr cn li ca ti sn, li sut, ri ro, gi tr vn ho ca ti sn. + Hiu qu ti a trong s dng ti sn: xem xt n nng sut ti a, chi ph bo dng, cc chi ph pht sinh cho php ti sn c s dng n mc cao nht v tt nht. 08- Xc nh gi tr ti sn cn thm nh gi. Thm nh vin phi nu r cc phng php c p dng  xc nh mc gi tr ca ti sn cn thm nh gi. Phng php thm nh gi quy nh ti tiu chun s 07 (TGVN 07)  Cc phng php thm nh gi. Thm nh vin cn phn tch r mc  ph hp ca 01 hoc nhiu phng php trong thm nh gi c s dng vi c im kinh t k thut ca ti sn v vi mc ch thm nh gi. Thm nh vin cn nu r trong bo co thm nh phng php thm nh gi no c s dng lm cn c ch yu, phng php thm nh gi no c s dng  kim tra cho, t  i n kt lun cui cng v gi tr thm nh. 09- Lp bo co v chng th thm nh gi. 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