目前 ,房地产估价有三种基本估价方法 ,即市场比较法、成本法和收益还原法。收益还原法是一种运用适当的还原利率 ,将估价对象房地产在未来所带来的纯收益折算为现值的一种估价方法。这种估价方法 ,以其充分的学术理论依据 ,被广泛地应用于收益性房地产的估价 ,并被许多国外房 At present, there are three basic valuation methods of real estate valuation, namely market comparison method, cost method and income reduction method. The income reduction method is a kind of valuation method that uses the appropriate reduction rate to convert the net income of real estate in the future into the present value. This method of valuation, with its full academic basis, is widely used in the valuation of profitable real estate and is used by many foreign houses