收益还原法评估农用地价格有关问题探讨

当前我国城市土地估价的理论和方法已经比较完善，而农用土地价格评估的方法则还不是很成熟。收益还原法是评估农用地价格的主要方法之一。作为该方法中最重要的参数之一，客观纯收益的确定就显得尤为关键。而客观纯收益的确定往往依赖于农业客观总收入扣除客观总费用。因此．结合具体的农业生产实践活动和从事的农用地估价实践活动，指出了我国在运用收益还原法进行农地估价时，农地纯收益测算不合理、用实际纯收益代替预期纯收益．以及还原利率的确定不规范等问题；详细分析了农业生产活动中可能发生的费用，并尝试分析了各种费用的确定方法，以期对具体的估价实践有一定的指导意义。参12。

Discussion on Agricultural Land Price Assessment by Income Capitalization Approach

Although theories and methods for land valuation in cities of China are close to perfection, those for evaluation of agricultural land not yet mature, Income capitalization is one of main approach of evaluation for agricultural land price, Being one of the most important parameter in this method, the objective net-income determination appears especially essential. And the objective net benefit determination is frequently dependent on the objective gross income of farming which the objectively total cost is deducted. Based on the agricultural estimate practice which units concrete agriculture production practice, this article points out that when the income capitalization approach is used for agricultural land price evaluation , problems appear including irrational agricultural net-income surveys, actual net-income replaces anticipated net-income, as well as return to original state interest rate and so on. The probable expenses and their determination in agricultural activities were analyzes in detail to support the practical evaluation.