論不動產售價與交易價格之認定

The Real Estate of Identified of the Selling Price and the Trading Price

呂坤宗(Kun-Tzung Lu)

《財產法暨經濟法》 42期 (2015/06) Pp. 93-139

摘要

不動產售價與交易價格，係為不動產估價之認定，目前在於取得市場上正確及合理的價格，一方面對於民眾可以用合理的價格取得不動產，另一方面政府可以對於實價課稅作準備，從不動產估價技術規則的比較法、收益法及成本法，以及目前的實價登錄，是以上述的方式皆可取得不動產的價格，然而取得的價格，那個是比較接近合理的價格，理論上來說是以實價登錄為準，除非實價登錄的價格不實在，然而當價格低於登錄價一定比例，必須輔以比較法、收益法及成本法計算其價格，在價格互相比較之下，以推估的價格為準，且取得合理接近市場的實際價格，據此，不動產之價格認定之探討，係對於人民減少交易成本，且對政府未來實價課稅亦有依據參考。

關鍵字

比較法 ； 收益法 ； 成本法 ； 實價登錄 ； 實價課稅

並列摘要

The Real estate price and the trading price, it is the Real Estate Appraisers identified, now is to obtain the correct and reasonable of prices on the market. On the one hand for the public can be made with reasonable price of real estate, on the other hand the government can prepare for taxation. From Regulations on Real Estate Appraisal of Sales comparison approach Income approach and Cost approach, and the current actual price registration, achieved by way of the above real estate prices, however the price made that is relatively close to a reasonable price, in fact actual price registration is correct, unless the price is not really. However, when the price is lower than the price of a certain percentage actual price registration must be supplemented with sales comparison, income approach and cost approach to calculate the price. In the price compared with each other under the estimate prices shall prevail, and strike a reasonable close to the actual market price. According the price of real estate discussion on the identification for the people to reduce transaction costs, and the government is also based on actual selling price property taxes in the future.

並列關鍵字

Sales Comparison approach ； Income approach ； Cost approach ； Actual Price Registration ； Actual Selling Price Property Taxes