兩岸不動產估價規範之比較研究

海峽兩岸由於土地所有權制度的不同，對價格的認知與需求不完全相同，因而於估價的規範亦存在著差異。本文擬由比較觀點就下列兩方面進行分析，首先以公部門對於土地價格的評定為對象，比較台灣地區之地價調查估計規則與大陸地區之城鎮土地估價規程；其次為私部門的估價規範，台灣地區與大陸地區分別以土地估價技術規範與房地產估價規範為比較重心。經本文分析發現，評價體系上，大陸地區於利用土地分等定級掌握地價層次的成就較大，台灣地區則以宗地地價的評估表現較佳。兩地於估價方法上的運用，很明顯地幾乎都以比較法為主，基於日本泡沫經濟破滅的前車之鑑，回歸以不動產所能產生之收益為重，利用還原法或現金流量法推估收益價格，於兩地規範中應予相當之重視。最後，作者以為無論公私部門，若能掌握愈充分的資料，估價結果亦必愈合理，因此，及早建立估價資料共享制度與異議之處理模式，是為兩岸可共同努力的方向。

關鍵字

地價；地價評估；不動產估價

並列摘要

Due to differences in land ownership systems, there exits variant recognition and operation on real estate value between Mainland China and Taiwan. This paper will compare the Act of land assessment in the public sector and the regulation of land valuation in private sector. For example, in Mainland China, the use of the scientific method to monitor the level of land value is an excellent approach for land policy, and the method of lot assessment in Taiwan is an efficient method that allow mass appraisal for public sector particularly for the collection of land taxes. However, both Mainland China and Taiwan should pay attention to both income and comparative approachs, so that the factor of land speculation can be excluded. Finally, the paper suggests that both sides of the Taiwan strait should establish the database for more reasonable valuation.