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房地产估价中的折旧是指价值的减损。在我国有偿有限期的土地使用制度下,建设用地使用权价格需要折旧。房地产估价成本法计算公式中的折旧是指建筑物折旧,并没有土地折旧。其原因在于:建筑物的重新购建价格与土地的重新购建价格的内涵不同,建筑物的重新购建价格是在建筑物全新状况下的价格,而土地的重新购建价格是土地在估价时点状况下的价格。土地的折旧隐含在土地的重新构建价格中,在求取土地的重新购建价格时,对建设用地使用权价格进行年期修正,其实质就是考虑土地的折旧。
Depreciation in real estate valuation refers to the impairment of value. Under the system of land use in China with a limited period of compensation, the price of construction land use right needs to be depreciated. Depreciation in the formula for calculating the cost of real estate refers to depreciation of buildings and depreciation of land. The reason is that: the construction of the new construction of the purchase price and the price of the new construction of the connotation of different buildings, construction of the new purchase price is the price of the building under the new condition, and the cost of land re-build the land in the valuation Time the price of the situation. The depreciation of land is implicit in the reconstruction price of land. When seeking the price of repurchase of land, the year-by-year amendment of the price of the right to use construction land is based on the consideration of the depreciation of land.