房地產價格評估的確定方式？

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房地產價格評估的確定方式？

2020-10-19杭州眾誠評估下載文件：暫時沒有下載文件

?根據《中華人民共和國土地增值稅暫行條例實施細則》（財法字6號）第十三條規定：“條例第九條所稱的房地產評估價格，是指由政府批準設立的房地產評估機構根據相同地段、同類房地產進行綜合評定的價格。評估價格須經當地稅務機關確認?！?br>

　　第十四條規定：“條例第九條第（一）項所稱隱瞞、虛報房地產成交價格，是指納稅人不報或有意低報轉讓土地使用權、地上建筑物及其附著物價款的行為。

　　條例第九條第（二）項所稱提供扣除項目金額不實的，是指納稅人在納稅申報時不據實提供扣除項目金額的行為。

　　條例第九條第（三）項所稱的轉讓房地產的成交價格低于房地產評估價格，又無正當理由的，是指納稅人申報的轉讓房地產的實際成交價格低于房地產評估機構評定的交易價，納稅人又不能提供憑據或無正當理由的行為。

　　隱瞞、虛報房地產成交價格，應由評估機構參照同類房地產的市場交易價格進行評估。稅務機關根據評估價格確定轉讓房地產的收入。

　　提供扣除項目金額不實的，應由評估機構按照房屋重置成本價乘以成新度折扣率計算的房屋成本價和取得土地使用權的基準地價進行評估，稅務機關根據評估價格確定扣除項目金額。

　　轉讓房地產的成交價格低于房地產評估價格，又無正當理由的，由稅務機關參照房地產評估價格確定轉讓房地產的收入?！?br>

　　以上內容由眾誠評估房地產評估公司整理提供，更多資產評估資訊請瀏覽眾誠評估官網，也可咨詢我們的服務熱線或微信客服。

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