ࡱ> DFCq` zSbjbjqPqP ;t::%DDDDDDDX@@@8x,X0"^T:"!!!!!!!$#h%!9D$"$$!DD+!$DD!$!DD H P-l@g!$"00",&|& &D H"7K!!0d0"$$$$XXXd XXXXXXDDDDDD H THNG TIU CHUN THM NH GI VIT NAM  Tiu chun s 10 Phng php thng d (K hiu: TGVN 10) (Ban hnh km theo Quyt nh s 129/2008/Q-BTC ngy 31 thng 12 nm 2008 ca B trng B Ti chnh) QUY NH CHUNG 01- Mc ch ca tiu chun ny l quy nh phng php thng d v hng dn thc hin phng php trong qu trnh thm nh gi ti sn. 02- Phm vi p dng: Doanh nghip thm nh gi v thm nh vin v gi phi tun th nhng quy nh ca tiu chun ny trong qu trnh thm nh gi ti sn. Khch hng v bn th ba s dng chng th thm nh gi c trch nhim tun th quy nh ca tiu chun ny  vic hp tc gia cc bn trong qu trnh thm nh gi ti sn t hiu qu cao nht. 03- Cc thut ng trong tiu chun ny c hiu nh sau: Phng php thng d l phng php thm nh gi m gi tr th trng ca ti sn cn thm nh gi c xc nh cn c vo gi tr vn hin c bng cch ly gi tr c tnh ca s pht trin gi nh ca ti sn (tng doanh thu) tr i tt c cc chi ph pht sinh  to ra s pht trin . Tng doanh thu ca d n l doanh thu d kin s t c khi hon thnh mt d n u t v bt ng sn, ph hp vi quy nh ca php lut v quy hoch s dng t, u t xy dng v xu th vn ng ca cung-cu, gi c th trng& Tng chi ph u t d n l ton b cc chi ph cn thit d kin u t vo mt d n 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) p ng c mc tiu d n mang li hiu qu cao nht. Gi t ca d n l chnh lch gia tng doanh thu ton b d n vi chi ph u t d n c xc nh theo phng php quy nh ti Tiu chun s 08-Phng php chi ph  Ban hnh km theo Quyt nh s 129/2008/Q-BTC ngy 31 thng 12 nm 2008 ca B trng B Ti chnh. NI DUNG TIU CHUN 04- Phng php thng d c p dng  nh gi gi tr bt ng sn c tim nng pht trin: - Phng php c th s dng cho 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. - Phng php thng d da trn gi thit l ngi mua c th tr cho bt ng sn phn thng d sau khi dng tng doanh thu pht trin tr (-)i tng chi ph u t  to ra doanh thu pht trin. Cng thc tnh: V = DT - CP Trong : V l gi tr bt ng sn cn thm nh gi, DT l tng doanh thu ca d n, CP l tng chi ph u t d n. 05- Cc bc tin hnh thm nh gi theo phng php thng d: Bc 1: Xc nh mc tiu kinh doanh, cch thc khai thc tt nht v hiu qu nht d n, ph hp vi quy nh php lut, kh thi v iu kin ti chnh v mang li gi tr cao nht cho d n. Bc 2: c tnh tng doanh thu pht trin ca d n, chuyn i tng doanh thu  v gi ti thi im cn thm nh gi. Bc 3: c tnh chi ph u t  to ra doanh thu pht trin ca d n, chuyn i chi ph u t  v gi ti thi im cn thm nh gi. Bc 4: Xc nh gi t cn c vo chnh lch kt qu tnh ton ca bc 2 tr (-) bc 3. Khi p dng phng php ny, thm nh vin cn lu cc im sau: - Trng hp d n c nghim thu, quyt ton lm nhiu k th cn chit khu doanh thu, chi ph v gi ti thi im cn thm nh gi. D n c th nghim thu, quyt ton theo s l nm (v d 1,5 nm (tng ng 18 thng), 2,5 nm (tng ng 30 thng)& khi  thm nh vin phiXZ\~      , . 8 : D J V Z ^ ` 8 B ߺߟߕߕ}rfrh8"CJaJmH sH hnh|&CJaJhnh|&5CJaJhnCJaJmH sH hA:h|^CJ\h2.h`4CJ\ h2.CJ\hchcCJ\h|^h|^CJ\h|&CJ\o(h|&5CJmH sH  h|&5CJ h|&CJ\h|&mH*sH*jh|&UmHnHuh|&$X\~: * 2^@ $ xxa$gd5 dxgd5 $x`a$gd5 dx`gd5 $ x` a$gd5$`a$$a$.SxS * , 26:XZfjb\^¼{meZSOh|& h|&6]hPh|&CJaJhPCJaJhg4thg4t6CJ]aJhQhQ6CJ]aJhPhPCJaJh|&CJaJo(h|&CJaJh|&6CJ]aJo(h|&6CJ]aJ h|&CJh|&5CJ\h|&CJaJh<h|&CJaJhnh|&5CJaJhnh|&CJaJhnhg4tCJaJd8t\ @HJLºϪ|ti^hg4th|&CJaJhg4thg4tCJaJhg4tCJaJh|&56CJ\]aJh=Oh=O5CJ\aJh|&5CJ\aJ h|&5\h|&CJaJhchc]hh] h]hhg4t]hh|&]hh|&6] hhhh|& hg4thg4thQhQ6# 468<V $&(*ȹȹȹȹ~sh]OhBZh|&5CJH*aJhh|&CJ aJ hBZhBZCJaJh|&6CJ]aJhBZhBZ5CJ \aJ hBZh8"5CJ \aJ h|&5CJ H*\aJ h|&5CJ \aJ h|&CJaJh?`h?`CJaJmH sH h?`CJaJmH sH h?`hg4tCJaJh?`h|&CJaJhg4thg4tCJaJh?`h?`CJaJ6`f\z 4!!8N9::$d P(^a$gdx``$d P(`a$ $d Pa$gd< $1d P`1a$ $<x`<a$gd5*:~ "RT`bdfh;⟔~qdTdHh?`h?`5CJaJh=Oh=O5CJOJQJaJh|&5CJOJQJaJh=O5CJOJQJaJh9Lh9LCJaJhhBZCJ aJ hh|&CJ aJ hhCJaJh?`h?`CJaJh|&CJH*aJh8"h8"5CJ H*\aJ hh8"CJ \aJ h|&CJH*aJh<h<CJaJhBZhBZCJaJh|&CJaJbdf 6>PXZ\ * T \ n v x z !"!2!4!!!"û}vnfh?yh?y\hxhx\ hxhx h?`h|& h?`h?`h|&h,h,OJQJh?`h?`OJQJhwh|&OJQJhwhwOJQJh|&OJQJ#h?`h|&5CJOJQJ^JaJh?`h?`5CJaJh?`h|&5CJaJ#h?`h?`5CJOJQJ^JaJ(""""""#T#######886888>8D8X8b8p8z88888888888L9N9R9T9~9Ľ{s{lblhxh=O5\ h|&5\h$ h$ \ h3CM\h?yh3CM\h3CMh3CM\h3CMhV"\h3CMhx\hV"h?y\ h?9ch?9c hh h;h; hV"hV" hS) hV"UhV"hV"\ h;\h]h]\ hJ\hJhJ\h?yh?y\h;h;\& quy i t sut chit khu v s k u t theo n v tnh tng ng. - Thi im nghim thu, quyt ton d n vo u k hay cui k  p dng cng thc ph hp. 06- Tng doanh thu d n: c c tnh cn c vo quy nh ca Nh nc v quy hoch s dng t, v u t xy dng, ng thi cn c vo xu th vn ng ca cung cu, gi c th trng. * Cch tnh: - Tnh ton v chuyn i tng doanh thu pht trin ca d n (vo thi im cui mi nm) v thi im cn thm nh gi:  EMBED Equation.3  Trong :  EMBED Equation.3 l tng doanh thu pht trin ca d n, DTt l doanh thu d tnh ca d n vo nm th t, n l thi gian hay dng i ca d n, r l t sut chit khu hng nm ca d n (thng thng tnh theo li sut vn vay ngn hng). 07- Tng chi ph u t  to ra doanh thu pht trin ca d n (vo thi im cui mi nm): gm ton b chi ph d tnh  u t xy dng cng trnh c ghi trong quyt nh u t v l c s  ch u t lp k hoch v qun l vn khi thc hin u t xy dng cng trnh. Nhng khon chi ph ch yu bao gm: - Chi ph t vn u t xy dng, bao gm: chi ph kho st; chi ph lp bo co u t;, lp d n; chi ph thit k xy dng; chi ph lp h s mi thu; chi ph gim st thi cng xy dng, gim st lp t thit b& - Chi ph qun l d n, bao 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 n khi hon thnh nghim thu bn giao a cng trnh vo khai thc s dng. - Chi ph bi thng gii phng mt bng, ti nh c bao gm: chi ph bi thng nh ca, vt kin trc, cy trng trn t& , chi ph thc hin ti nh c c lin quan n bi thng gii phng mt bng ca d n; chi ph t chc bi thng gii phng mt bng; chi ph chi tr cho phn h tng k thut  u t. - Chi ph xy dng cng trnh gm: chi ph xy dng cc hng mc cng trnh; chi ph tho d cc vt kin trc ci; chi ph san lp mt bng xy dng; chi ph 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 ngh, chi ph o to v chuyn giao cng ngh, bo him thit b, thu v cc loi ph lin quan. - Chi ph khc, gm: chi ph thm tra tng mc u t, chi ph bo him cng trnh. - Chi ph d phng. - Chi ph kinh doanh (tip th, bn hng, li vay, li nhun ca nh u t, thu& ). 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, nhn cng& ), n gi; trn c s so snh vi mt bng gi th trng (nguyn, nhin vt liu, n gi tin cng& ) ti thi im thm nh gi v nhng ni dung lin quan quy nh ti Tiu chun s 08 Phng php chi ph, ban hnh km theo Quyt nh s 129/2008/Q-BTC ngy 31 thng 12 nm 2008 ca B trng B Ti chnh. * Cch tnh: Tnh ton v chuyn i tng chi ph u t (vo thi im cui mi nm)  to ra doanh thu pht trin ca d n v gi ti thi im cn thm nh gi: CP = EMBED Equation.3 Trong : CP l hin gi tng chi ph u t d n CPt l chi ph c tnh nm t n l thi gian hay dng i ca d n, r l t sut chit khu hng nm ca d n (thng thng tnh theo li sut vn vay ngn hng). V d v phng php thng d ti ph lc s 01 km theo tiu chun ny.     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