597 lines
38 KiB
PHP
597 lines
38 KiB
PHP
<?php /*a:0:{}*/ ?>
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<!DOCTYPE html>
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<html>
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<head>
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<meta charset="utf-8">
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<title></title>
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<style>
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p {
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margin: 0px;
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font-size: 12pt;
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line-height: 1.8;
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font-family: fangsong;
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}
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.p-header {
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font-size: 15pt;
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line-height: 1.5;
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text-align: center;
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font-weight: bold;
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padding: 40px 0px;
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}
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.p-bold {
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font-size: 12pt;
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line-height: 2;
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text-indent: 2em;
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font-weight: bold;
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}
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.p-bold-unindent {
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font-size: 12pt;
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line-height: 2;
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font-weight: bold;
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}
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.p-normal {
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text-indent: 2em;
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text-align: justify;
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text-justify: inter-ideograph;
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}
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.p-normal-unindent {
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text-align: justify;
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text-justify: inter-ideograph;
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}
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.table-header {
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text-align: center;
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font-weight: bold;
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padding: 10px;
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}
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.td-header {
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font-size: 9pt;
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line-height: 1.5;
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font-family: fangsong;
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font-weight: bold;
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text-align: center;
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vertical-align: middle;
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padding: 0px;
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margin: 0px;
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}
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.td-left {
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font-size: 9pt;
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line-height: 1.5;
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font-family: fangsong;
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text-align: left;
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padding: 0px 0px 0px 5px;
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margin: 0px;
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}
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.td-center {
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font-size: 9pt;
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line-height: 1.5;
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font-family: fangsong;
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text-align: center;
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padding: 0px 0px 0px 5px;
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margin: 0px;
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}
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.t-td {
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font-size: 9pt;
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line-height: 1.5;
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font-family: fangsong;
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}
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</style>
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</head>
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<body>
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<p class="p-header">第三部分 估价结果报告</p>
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<p class="p-bold">一、估价委托人</p>
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<p class="p-normal">估价委托人：<?php echo htmlentities($info['client_name']); ?></p>
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<p class="p-bold">二、房地产估价机构</p>
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<p class="p-normal">估价机构名称：深圳市国中资产土地房地产评估有限公司</p>
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<p class="p-normal">地址：深圳市福田区沙头街道天安社区泰然五路12号天安数码城天祥大厦三层-1A</p>
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<p class="p-normal">法定代表人：黄大通</p>
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<p class="p-normal">备案等级：一级</p>
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<p class="p-normal">证书编号：粤房估备字壹0200048</p>
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<p class="p-normal">有效期限：2027年07月22日止</p>
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<p class="p-bold">三、估价目的</p>
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<p class="p-normal">为银行确定房地产抵押贷款额度提供参考依据而评估房地产抵押价值。</p>
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<p class="p-bold">四、估价对象</p>
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<p class="p-bold">（一）估价对象财产范围</p>
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<p class="p-normal"><?php echo htmlentities($info['item_name']); ?>房地产（包括房屋所有权、所分摊的土地使用权及房屋内部装修），建筑面积为<?php echo htmlentities($info['size']); ?>平方米的一套<?php echo htmlentities($info['usage_str']); ?>用途的房产。</p>
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<p class="p-normal">估价对象权属来源合法、产权清晰，非《中华人民共和国民法典》规定不得抵押的房地产。</p>
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<p class="p-bold">（二）估价对象基本状况</p>
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<p class="p-normal-unindent">估价对象位于<?php echo htmlentities($info['subjectProperty'][0]['property_addr']); ?>，宗地面积<?php echo htmlentities($info['zd_area']); ?>平方米，土地登记用途为<?php echo htmlentities($info['land_use']); ?>，估价对象房屋建筑面积为<?php echo htmlentities($info['size']); ?>平方米，房屋登记用途为<?php echo htmlentities($info['usage_str']); ?>，实际用途为<?php echo htmlentities($info['practical_usage_str']); ?>。估价对象于价值时点已取得<?php echo $info['isNewCert']==true ? '《不动产权证书》' : '《房地产证》'; ?>，权利人为<?php echo htmlentities($info['owner_name']); ?>，估价对象装饰装修情况详见《估价对象实物状况表》。</p>
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<pagebreak />
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<p class="table-header">估价对象权属状况表</p>
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<table width="100%" border="1" cellspacing="0" cellpadding="1" autosize="1">
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<tr>
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<td class="td-header" width="15%" rowspan="2">基本状况</td>
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<td class="td-header" width="15%">权利人</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['owner_name']); ?></td>
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</tr>
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<tr>
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<td class="td-header" width="15%">权属证号</td>
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<td class="td-left" width="30%"><?php echo htmlentities($info['deed_number']); ?></td>
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<td class="td-header" width="15%">产权来源</td>
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<td class="td-left" width="25%"><?php echo htmlentities($info['use_source']); ?></td>
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</tr>
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<tr>
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<td class="td-header" rowspan="4">土地</td>
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<td class="td-header">宗地号</td>
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<td class="td-left" width="35%"><?php echo htmlentities($info['zdbh']); ?></td>
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<td class="td-header">宗地面积</td>
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<td class="td-left" width="25%"><?php if($info['zd_area'] != 0): ?><?php echo htmlentities($info['zd_area']); ?>平方米<?php else: ?>未记载<?php endif; ?></td>
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</tr>
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<tr>
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<td class="td-header">用途</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['land_use']); ?></td>
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</tr>
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<tr>
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<td class="td-header">土地位置</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['subjectProperty'][0]['property_addr']); ?></td>
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</tr>
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<tr>
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<td class="td-header">使用年限</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['land_use_year_cn']); ?></td>
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</tr>
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<tr>
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<td class="td-header" rowspan="6">建筑物及其附着物</td>
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<td class="td-header">房屋坐落</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['item_name']); ?></td>
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</tr>
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<tr>
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<td class="td-header">建筑面积</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['size']); ?>平方米</td>
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</tr>
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<tr>
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<td class="td-header">房屋用途</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['usage_str']); ?></td>
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</tr>
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<tr>
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<td class="td-header">竣工日期</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['completion_date_cn']); ?></td>
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</tr>
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<tr>
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<td class="td-header">登记价款（元）</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['register_price']); ?></td>
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</tr>
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<tr>
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<td class="td-header">登记日期</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['register_time']); ?></td>
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</tr>
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<tr>
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<td class="td-header" rowspan="3">他项权利摘要及附记</td>
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<td class="td-header">他项权利说明</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['otherrights_type']); ?></td>
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</tr>
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<tr>
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<td class="td-header">购买日期</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['buy_date']); ?></td>
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</tr>
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<tr>
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<td class="td-header">备注</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['postscript_remarks']); ?></td>
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</tr>
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</table>
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<p class="table-header">估价对象实物状况表</p>
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<table width="100%" border="1" cellspacing="0" cellpadding="1" autosize="1">
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<tr>
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<td class="td-header" rowspan="8" width="15%">房地产概况</td>
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<td class="td-header" width="15%">房地产名称</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['estate_name']); ?></td>
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</tr>
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<tr>
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<td class="td-header">土地位置</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['subjectProperty'][0]['property_addr']); ?></td>
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</tr>
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<tr>
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<td class="td-header">建筑面积</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['size']); ?>平方米</td>
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</tr>
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<!-- <tr>
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<td class="td-header">实际用途</td>
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<td class="td-left" width="20%"><?php echo htmlentities($info['practical_usage_str']); ?></td>
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<td class="td-header" width="15%">使用现状</td>
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<td class="td-left" width="35%"><?php echo htmlentities($info['parking_garage_status']); ?></td>
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</tr> -->
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<tr>
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<td class="td-header">使用现状</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['parking_garage_status']); ?></td>
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</tr>
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<tr>
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<td class="td-header">总层数</td>
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<td class="td-left"><?php echo htmlentities($info['floor_total']); ?>层</td>
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<td class="td-header">评估楼层</td>
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<td class="td-left"><?php echo htmlentities($info['floor_number']); ?>层</td>
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</tr>
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<tr>
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<td class="td-header">朝向</td>
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<td class="td-left"><?php echo htmlentities($info['towards']); ?></td>
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<td class="td-header">成新率</td>
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<td class="td-left"><?php echo htmlentities($info['new_rate']); ?></td>
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</tr>
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<tr>
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<td class="td-header">建筑结构</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['structure']); ?></td>
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</tr>
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<tr>
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<td class="td-header">户型结构</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['house_type']); ?></td>
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</tr>
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<tr>
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<td class="td-header" rowspan="7">装修情况</td>
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<td class="td-header">装修档次</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['decoration']); ?></td>
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</tr>
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<tr>
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<td class="td-header">外墙面</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['outside_wall']); ?></td>
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</tr>
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<tr>
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<td class="td-header">客厅/餐厅</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['living_desc_str']); ?></td>
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</tr>
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<tr>
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<td class="td-header">卧室</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['bedroom_desc_str']); ?></td>
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</tr>
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<tr>
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<td class="td-header">厨房</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['kitchen']); ?></td>
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</tr>
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<tr>
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<td class="td-header">卫生间</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['bathroom']); ?></td>
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</tr>
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<tr>
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<td class="td-header">门窗</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['door_window']); ?></td>
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</tr>
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<tr>
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<td class="td-header" rowspan="4">设施设备</td>
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<td class="td-header">水电</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['hydropower']); ?></td>
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</tr>
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<tr>
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<td class="td-header">通讯</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['communication']); ?></td>
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</tr>
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<tr>
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<td class="td-header">电梯（部）</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['lift']); ?></td>
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</tr>
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<tr>
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<td class="td-header">其他</td>
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<td class="td-left" width="70%" colspan="3"><?php echo htmlentities($info['other']); ?></td>
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</tr>
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<tr>
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<td class="td-header">备注</td>
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<td class="td-center" width="85%" colspan="4"><?php echo htmlentities($info['remark']); ?></td>
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</tr>
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</table>
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<pagebreak />
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<p class="table-header">估价对象区位状况表</p>
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<table width="100%" border="1" cellspacing="0" cellpadding="1" autosize="1">
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<tr>
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<td class="td-header" width="15%">房地产名称</td>
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<td class="td-left"><?php echo htmlentities($info['estate_name']); ?></td>
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</tr>
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<tr>
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<td class="td-header" width="15%">土地位置</td>
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<td class="td-left"><?php echo htmlentities($info['subjectProperty'][0]['property_addr']); ?></td>
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</tr>
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<tr>
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<td class="td-header">四至</td>
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<td class="td-left"><?php echo htmlentities($info['directional_position']); ?></td>
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</tr>
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<tr>
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<td class="td-header">所在楼层</td>
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<td class="td-left"><?php echo htmlentities($info['floor_number']); ?>层</td>
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</tr>
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<tr>
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<td class="td-header">朝向</td>
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<td class="td-left"><?php echo htmlentities($info['towards']); ?></td>
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</tr>
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<tr>
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<td class="td-header">景观</td>
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<td class="td-left"><?php echo htmlentities($info['environment_landscape']); ?></td>
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</tr>
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<tr>
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<td class="td-header">毗邻物业</td>
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<td class="td-left"><?php echo htmlentities($info['nearby_estate']); ?></td>
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</tr>
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<tr>
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<td class="td-header">交通状况</td>
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<td class="td-left"><?php echo htmlentities($info['bus_route']); ?></td>
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</tr>
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<tr>
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<td class="td-header">公共服务设施</td>
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<td class="td-left"><?php echo htmlentities($info['public_facility']); ?></td>
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</tr>
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<tr>
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<td class="td-header">楼盘介绍</td>
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<td class="td-left"><?php echo htmlentities($info['estate_introduction']); ?></td>
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</tr>
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</table>
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<p class="p-bold">五、价值时点</p>
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<p class="p-normal">据本报告估价目的，结合估价委托人要求，本次评估的价值时点确定为估价对象委托之日，即<?php echo htmlentities($info['cost_date_cn']); ?>。</p>
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<p class="p-bold">六、价值类型</p>
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<p class="p-normal">（一）价值类型</p>
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<p class="p-normal">本次的房地产评估的价值类型为房地产抵押价值。</p>
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<p class="p-normal">（二）价值定义</p>
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<p class="p-normal">房地产抵押价值是指估价对象假定未设立法定优先受偿权下的价值减去注册房地产估价师知悉的法定优先受偿款后的价值。其中：</p>
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<p class="p-normal">1、假定未设立法定优先受偿权下的价值是遵循谨慎原则下的市场价值，市场价值是指估价对象经适当营销后，由熟悉情况、谨慎行事且不受强迫的交易双方，以公平交易方式在价值时点自愿进行交易的金额。</p>
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<p class="p-normal">2、法定优先受偿款是指假定在价值时点实现抵押权时，已存在的依法优先于本次抵押贷款受偿的款额，包括已抵押担保的债权数额、发包人拖欠承包人的建设工程价款，其他法定优先受偿款。</p>
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<p class="p-normal">3、抵押净值是指抵押价值减去预期实现抵押权的费用和税金后的价值。</p>
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<p class="p-bold">七、估价原则</p>
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<p class="p-normal">本估价报告在遵循独立、客观、公正的基本原则下，结合估价目的对估价对象进行估价，包括独立、客观、公正原则、合法原则、价值时点原则、替代原则、最高最佳利用原则、谨慎原则。</p>
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<p class="p-normal">（一）独立、客观、公正原则：要求站在中立的立场上，实事求是、公平正直地评估出对各方估价利害关系人均是公平合理的价值或价格的原则。</p>
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<p class="p-normal">（二）合法原则：要求估价结果是在依法判定的估价对象状况下的价值或价格的原则。</p>
|
||
<p class="p-normal">（三）价值时点原则：要求估价结果是在根据估价目的确定的某一特定时间的价值或价格的原则。</p>
|
||
<p class="p-normal">（四）替代原则：要求估价结果与估价对象的类似房地产在同等条件下的价值或价格偏差在合理范围内的原则。</p>
|
||
<p class="p-normal">（五）最高最佳利用原则：要求估价结果是在估价对象最高最佳利用状况下的价值或价格的原则。</p>
|
||
<p class="p-normal">最高最佳利用：房地产在法律上允许、技术上可能、财务上可行并使价值最大的合理、可能的利用，包括最佳的用途、规模、档次等。</p>
|
||
<p class="p-normal">（六）谨慎原则：要求在影响估价对象价值或价格的因素存在不确定性的情况下对其做出判断时，应充分考虑其导致估价对象价值或价格偏低的一面，慎重考虑其导致估价对象价值或价格偏高的一面的原则。</p>
|
||
<p class="p-bold">八、估价依据</p>
|
||
<p class="p-normal">本次估价的依据主要内容如下：</p>
|
||
<p class="p-bold">（一）本次估价的法律法规依据</p>
|
||
<p class="p-normal-unindent">1、《中华人民共和国民法典》（2020年5月28日第十三届全国人民代表大会第三次会议通过，中华人民共和国主席令第四十五号公布，自2021年1月1日起施行）；</p>
|
||
<p class="p-normal-unindent">2、《中华人民共和国城市房地产管理法》（中华人民共和国主席令第32号，2019年8月26日第三次修订，自2020年1月1日起施行）；</p>
|
||
<p class="p-normal">3、《中华人民共和国土地管理法》（中华人民共和国主席令第32号，2019年8月26日第三次修订，自2020年1月1日起施行）；</p>
|
||
<p class="p-normal">4、《中华人民共和国土地管理法实施条例》（中华人民共和国国务院令第743号，2021年9月1日起施行）；</p>
|
||
<p class="p-normal">5、《中华人民共和国城镇国有土地使用权出让和转让暂行条例》（中华人民共和国国务院令第55号，1990年5月19日起施行）；</p>
|
||
<p class="p-normal">6、《中华人民共和国资产评估法》（中华人民共和国主席令第46号，自2016年12月1日起施行）；</p>
|
||
<p class="p-normal">7、《中华人民共和国担保法》（中华人民共和国主席令第50号，1995年10月1日起施行）；</p>
|
||
<p class="p-normal-unindent">8、《城市房地产抵押管理办法》（中华人民共和国建设部令第98号，自2001年7月23日起施行）；</p>
|
||
<p class="p-normal">9、《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）、《纳税人提供不动产经营租赁服务增值税征收管理暂行办法》的公告（国家税务总局2016年第16号）、《财政部 税务总局关于调整增值税税率的通知》（财税〔2018〕32号）、《关于深化增值税改革有关政策的公告》（财政部、税务总局、海关总署公告2019年第39号）。</p>
|
||
<p class="p-bold">（二）本次估价的估价标准依据</p>
|
||
<p class="p-normal">1、中华人民共和国国家标准GB/T50291－2015《房地产估价规范》；</p>
|
||
<p class="p-normal">2、中华人民共和国国家标准GB/T50899－2013《房地产估价基本术语标准》；</p>
|
||
<p class="p-normal">3、建设部、中国人民银行、中国银行业监督管理委员会联合颁布《房地产抵押估价指导意见》（2006年3月1日起施行）。</p>
|
||
<p class="p-bold">（三）本次估价的权属依据</p>
|
||
<p class="p-normal">1、<?php echo $info['isNewCert']==true ? '《不动产权证书》' : '《房地产证》'; ?>复印件；</p>
|
||
<p class="p-bold">（四）本次估价的其它依据</p>
|
||
<p class="p-normal">1、估价人员实地查勘和市场调查获得的资料；</p>
|
||
<p class="p-normal">2、估价委托方提供的涉及估价对象的其它有关资料；</p>
|
||
<p class="p-normal-unindent">3、估价机构和估价人员所掌握的近期房地产交易资料及技术参数等相关信息资料。</p>
|
||
<p class="p-bold">九、估价方法</p>
|
||
<p class="p-normal">根据《房地产估价规范》，主要估价方法有比较法、收益法、成本法、假设开发法等，估价人员应根据估价对象和估价对象所在地的房地产市场状况，对上述估价方法进行适用性分析后，选用其中一种或多种方法对估价对象进行估价。在实地查勘和对邻近地区房地产的市场调查后，通过分析有关资料，根据估价对象的特点和实际情况，决定采用比较法作为本次估价的基本方法。</p>
|
||
<p class="p-normal">比较法是选取一定数量的可比实例，将它们与估价对象进行比较，根据其间的差异对可比实例成交价格进行处理后得到估价对象价值或价格的方法。</p>
|
||
<p class="p-bold">十、估价结果</p>
|
||
<p class="p-bold">（一）估价对象未设立法定优先受偿权下的价值</p>
|
||
<p class="p-normal">经对房地产市场进行调查，根据交易时间接近、用途相同、地段相似的原则，仔细筛选，确定三个可比实例，通过对估价对象与三个可比实例各自特点的分析，本次估价选择了交易日期、交易情况、区位状况、实物状况及权益状况等因素进行比较。具体测算过程详见下表：</p>
|
||
<p class="table-header">比较法测算表</p>
|
||
<table cellspacing="0" cellpadding="1" border="1" width="100%">
|
||
<tr>
|
||
<td class="td-header" width="28%" colspan="2">比较因素</td>
|
||
<td class="td-header" width="18%">估价对象</td>
|
||
<td class="td-header" width="18%">可比案例A</td>
|
||
<td class="td-header" width="18%">可比案例B</td>
|
||
<td class="td-header" width="18%">可比案例C</td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-header" colspan="2">物业名称</td>
|
||
<td class="td-center"><?php echo htmlentities($info['estate_name']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['building_name']['two']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['building_name']['three']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['building_name']['four']); ?></td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-header" colspan="2">交易单价（元/平方米）</td>
|
||
<td class="td-center">待估</td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['price']['two']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['price']['three']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['price']['four']); ?></td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-header" width="10%" rowspan="5">因素修正</td>
|
||
<td class="td-header" width="18%">交易情况修正系数</td>
|
||
<td class="td-center">100</td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['transaction_situation']['two']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['transaction_situation']['three']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['transaction_situation']['four']); ?></td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-header">市场状况调整系数</td>
|
||
<td class="td-center">100</td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['market_conditions']['two']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['market_conditions']['three']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['market_conditions']['four']); ?></td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-header">区位状况调整系数</td>
|
||
<td class="td-center">100</td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['regional_factors']['two']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['regional_factors']['three']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['regional_factors']['four']); ?></td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-header">权益状况调整系数</td>
|
||
<td class="td-center">100</td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['rights_condition']['two']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['rights_condition']['three']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['rights_condition']['four']); ?></td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-header">实物状况调整系数</td>
|
||
<td class="td-center">100</td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['physical_condition']['two']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['physical_condition']['three']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['physical_condition']['four']); ?></td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-header" colspan="3">各可比实例比准价格（元/平方米）</td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['price_revision']['two']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['price_revision']['three']); ?></td>
|
||
<td class="td-center"><?php echo htmlentities($info['gzFormalInfo']['price_revision']['four']); ?></td>
|
||
</tr>
|
||
</table>
|
||
<p class="p-normal">根据上述测算结果，三个可比实例比准价格相差不大，采用简单算术平均法计算估价对象的最终比较价值，则估价对象比较价值为：</p>
|
||
<p class="p-normal">(<?php echo htmlentities($info['gzFormalInfo']['price_revision']['two']); ?>＋<?php echo htmlentities($info['gzFormalInfo']['price_revision']['three']); ?>＋<?php echo htmlentities($info['gzFormalInfo']['price_revision']['four']); ?>)÷3 = <?php echo htmlentities($info['gzFormalInfo']['price_revision_avg']); ?>（元/平方米）（取整至百位）</p>
|
||
<p class="p-normal"><?php echo htmlentities($info['gzFormalInfo']['comparing_prices']); ?>×<?php echo htmlentities($info['size']); ?> = <?php echo htmlentities($info['gzFormalInfo']['price_revision_avg_total']); ?>（元）（取整）</p>
|
||
<p class="p-bold">（二）法定优先受偿款</p>
|
||
<p class="p-normal">法定优先受偿款，指假定在价值时点实现抵押权时，已存在的依法优先于本次抵押贷款受偿的款额。包括已抵押担保的债权数额、发包人拖欠承包人的建设工程价款、其他法定优先受偿款。根据估价委托方提供的资料及注册房地产估价师的调查，法定优先受偿款如下：</p>
|
||
<p class="table-header">法定优先受偿款明细表</p>
|
||
<table cellspacing="0" cellpadding="1" border="1" width="100%">
|
||
<tr>
|
||
<td class="td-header" width="20%">房地产名称</td>
|
||
<td class="td-header" width="14%">已抵押担保<br>的债权数额<br>（元）</td>
|
||
<td class="td-header" width="14%">欠缴地价或土<br>地出让金<br>（元）</td>
|
||
<td class="td-header" width="14%">欠交房产<br>税等税费<br>（元）</td>
|
||
<td class="td-header" width="14%">拖欠建设<br>工程款<br>（元）</td>
|
||
<td class="td-header" width="14%">其它法定<br>优先受偿款<br>（元）</td>
|
||
<td class="td-header" width="10%">合计<br>（元）</td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-center"><?php echo htmlentities($info['assessResult'][0]['full_estate_name']); ?></td>
|
||
<td class="td-center">0</td>
|
||
<td class="td-center">0</td>
|
||
<td class="td-center">0</td>
|
||
<td class="td-center">0</td>
|
||
<td class="td-center">0</td>
|
||
<td class="td-center">0</td>
|
||
</tr>
|
||
</table>
|
||
<p class="p-normal">则注册房地产估价师知悉的法定优先受偿款为0元。</p>
|
||
<p class="p-bold">（三）房地产抵押价值</p>
|
||
<p class="p-normal">抵押价值等于估价对象假定未设立法定优先受偿权下的价值减去注册房地产估价师知悉的法定优先受偿款后的价值。</p>
|
||
<p class="p-normal">估价对象抵押价值为：<?php echo htmlentities($info['p_assessment_all_value']); ?>－0 = <?php echo htmlentities($info['p_assessment_all_value']); ?>（元）（取整）</p>
|
||
<p class="p-bold">（四）预期实现抵押权的费用和税金</p>
|
||
<p class="p-normal">预期实现抵押权的费用和税金，是假设估价对象于价值时点以本报告中的市场价值（假定未设立法定优先受偿权下的价值）进入市场转让时，卖方需负担的正常的费用与税金。包含增值税、城市维护建设税、教育及地方教育费附加、印花税、土地增值税、所得税、交易手续费等。预期实现抵押权的费用和税金明细详见下表：</p>
|
||
<p class="table-header">预计转让税费参考明细表</p>
|
||
<p class="td-center" style="font-size: 14px;">(卖方预计应缴税费)</p>
|
||
<p style="font-size: 14px;line-height: 20px;font-family: fangsong;">估价对象名称：<?php echo htmlentities($info['estate_name']); ?></p>
|
||
<table cellspacing="0" cellpadding="1" border="1" width="100%">
|
||
<tr>
|
||
<td class="td-header" colspan="2" width="25%">建筑面积</td>
|
||
<td class="td-center" width="25%"><?php echo htmlentities($info['size']); ?>平方米</td>
|
||
<td class="td-header" width="25%">评估单价</td>
|
||
<td class="td-center" width="25%"><?php echo htmlentities($info['p_assessment_price']); ?>元/平方米</td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-header" colspan="2">登记价</td>
|
||
<td class="td-center"><?php echo htmlentities($info['register_price']); ?>元</td>
|
||
<td class="td-header">评估总值</td>
|
||
<td class="td-center"><?php echo htmlentities($info['p_assessment_all_value']); ?>元</td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-header" colspan="2">项目</td>
|
||
<td class="td-header" colspan="2">计算方式</td>
|
||
<td class="td-header">金额 (人民币元)</td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-center" width="5%">1</td>
|
||
<td class="td-left" width="20%">增值税</td>
|
||
<td class="td-left" colspan="2">评估总值÷1.03×3%/(评估总值-登记价)÷1.05×5%</td>
|
||
<td class="td-center"><?php echo htmlentities($info['p_added_tax']); ?></td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-center">2</td>
|
||
<td class="td-left">城市建设维护税</td>
|
||
<td class="td-left" colspan="2">增值税×7%</td>
|
||
<td class="td-center"><?php echo htmlentities($info['p_urban_construction_tax']); ?></td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-center">3</td>
|
||
<td class="td-left">教育费附加</td>
|
||
<td class="td-left" colspan="2">增值税×3%</td>
|
||
<td class="td-center"><?php echo htmlentities($info['p_education_surcharges_s']); ?></td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-center">4</td>
|
||
<td class="td-left">地方教育费附加</td>
|
||
<td class="td-left" colspan="2">增值税×2%</td>
|
||
<td class="td-center"><?php echo htmlentities($info['p_education_surcharges_df']); ?></td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-center">5</td>
|
||
<td class="td-left">印花税</td>
|
||
<td class="td-left" colspan="2">评估总值×0.05%</td>
|
||
<?php if($info['orderType'] == 1): ?>
|
||
<td class="td-center">免</td>
|
||
<?php else: ?>
|
||
<td class="td-center"><?php echo htmlentities($info['p_stamp_duty']); ?></td>
|
||
<?php endif; ?>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-center">6</td>
|
||
<td class="td-left">土地增值税</td>
|
||
<td class="td-left" colspan="2">增值额×适用税率－扣除项目金额×速算扣除系数</td>
|
||
<?php if($info['orderType'] == 1): ?>
|
||
<td class="td-center">0</td>
|
||
<?php else: ?>
|
||
<td class="td-center"><?php echo htmlentities($info['p_land_value_added_tax_copy']); ?></td>
|
||
<?php endif; ?>
|
||
</tr>
|
||
<?php if($info['bank_name'] == '中国民生银行'): ?>
|
||
<tr>
|
||
<td class="td-center">7</td>
|
||
<td class="td-left">契税</td>
|
||
<td class="td-left" colspan="2">评估总值×(1%，1.5%，3%)</td>
|
||
<td class="td-center"><?php echo htmlentities($info['p_deed_tax']); ?></td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-center">8</td>
|
||
<td class="td-left">所得税</td>
|
||
<td class="td-left" colspan="2">(评估总值÷1.03－登记价－转让税费)×20%</td>
|
||
<td class="td-center"><?php echo htmlentities($info['p_individual_income_tax_copy']); ?></td>
|
||
</tr>
|
||
<?php if($info['evaluate_purpose'] == '二手房按揭贷款'): ?>
|
||
<tr>
|
||
<td class="td-header">9</td>
|
||
<td class="td-header">抵押净值（仅扣契税）</td>
|
||
<td class="td-left" colspan="2">评估总值－契税</td>
|
||
<td class="td-center"><?php echo htmlentities($info['net_worth']); ?></td>
|
||
</tr>
|
||
<?php else: ?>
|
||
<tr>
|
||
<td class="td-header">-</td>
|
||
<td class="td-header">税费合计</td>
|
||
<td class="td-left" colspan="2">(1＋···＋7)</td>
|
||
<td class="td-center"><?php echo htmlentities($info['p_total_tax1']); ?></td>
|
||
</tr>
|
||
<?php endif; else: ?>
|
||
<tr>
|
||
<td class="td-center">7</td>
|
||
<td class="td-left">所得税</td>
|
||
<td class="td-left" colspan="2">(评估总值÷1.03－登记价－转让税费)×20%</td>
|
||
<td class="td-center"><?php echo htmlentities($info['p_individual_income_tax']); ?></td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-header">8</td>
|
||
<td class="td-header">预计税费1</td>
|
||
<td class="td-left" colspan="2">0</td>
|
||
<td class="td-center">0</td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-header">9</td>
|
||
<td class="td-header">预计税费2</td>
|
||
<td class="td-left" colspan="2">(1＋···＋5)</td>
|
||
<td class="td-center"><?php echo htmlentities($info['p_total_tax1']); ?></td>
|
||
</tr>
|
||
<tr>
|
||
<td class="td-header">10</td>
|
||
<td class="td-header">预计税费3</td>
|
||
<td class="td-left" colspan="2">(1＋···＋7)</td>
|
||
<td class="td-center"><?php echo htmlentities($info['p_total_tax2']); ?></td>
|
||
</tr>
|
||
<?php endif; ?>
|
||
</table>
|
||
<p style="font-size: 14px;line-height: 20px;font-family: fangsong;">注：本表按现行税率计算，仅供估价委托人向银行抵押贷款使用参考，当发生实质交易时应缴纳税费的具体金额以税务部门核定为准。<?php if($info['bank_name'] == '中国民生银行' and $info['orderType'] == 1): ?>抵押净值未包含所得税，其中所得税为<?php echo htmlentities($info['p_individual_income_tax_copy']); ?>元。<?php endif; if($info['bank_name'] == '中国民生银行' and $info['orderType'] == 2): ?>暂未计征土地增值税<?php echo htmlentities($info['p_land_value_added_tax_copy']); ?>元。<?php endif; ?></p>
|
||
<p class="p-bold">（五）房地产抵押净值</p>
|
||
<p class="p-normal">抵押净值，抵押价值减去预期实现抵押权的费用和税金后的价值。</p>
|
||
<p class="p-normal">估价对象抵押净值1为：<?php echo htmlentities($info['p_assessment_all_value']); ?>－0 = <?php echo htmlentities($info['p_assessment_all_value']); ?>（元）（取整）</p>
|
||
<p class="p-normal">估价对象抵押净值2为：<?php echo htmlentities($info['p_assessment_all_value']); ?>－<?php echo htmlentities($info['p_total_tax1']); ?> = <?php echo htmlentities($info['net_worth']); ?>（元）（取整）</p>
|
||
<p class="p-normal">估价对象抵押净值3为：<?php echo htmlentities($info['p_assessment_all_value']); ?>－<?php echo htmlentities($info['p_total_tax2']); ?> = <?php echo htmlentities($info['net_worth_tow']); ?>（元）（取整）</p>
|
||
<p class="p-bold">（六）最终估价结果确定</p>
|
||
<p class="p-normal">估价人员根据估价目的，遵循公认的估价原则，按照严谨的估价程序，仔细查勘估价对象，认真分析市场信息，综合分析影响房地产价格的各种因素，采用市场价值类型，选择比较法进行估价，经过全面细致地分析、测算和判断，并结合估价人员经验和市场行情，确定估价对象在价值时点且满足本报告估价假设和限制条件下假定未设立法定优先受偿权下的价值为￥<?php echo htmlentities($info['gross_value']); ?>元（<?php echo htmlentities($info['gross_value_str']); ?>），注册房地产估价师知悉的法定优先受偿款为0元，抵押价值为￥<?php echo htmlentities($info['gross_value']); ?>元（<?php echo htmlentities($info['gross_value_str']); ?>），详见《估价结果明细表》。</p>
|
||
</body>
|
||
|
||
</html>
|