Li m u

Trn th gii, ngh thm nh gi xut hin t nhng nm 1940 v c tha nhn l mt ngh c vai tr quan trng trong nn kinh t. N phc v nhu cu xc nh gi tr th trng mt cch khoa hc, ti mt thi im, a im c th cho cc giao dch cn n tnh c lp, khch quan khng chu nh hng ca bn bn hoc bn mua trong cc lnh vc v xc nh quyn s hu, qun l, mua bn, tnh thu, bo him, cho thu, cm c, th chp... c bit n nhng nm 1970, thi im th gii bt u xu th ton cu ha, khi m nhng cng ty a quc gia bt u pht trin rm r, cc cuc thng lng v mua bn, sp nhp cc doanh nghip, u t xuyn quc gia, xuyn lc a i hi phi c s thng nht trong phng thc tnh ton gia cc nc khc nhau. Lc cc nh nghin cu kinh t hc bt u hon thin kin thc v thng nht cc nghip v v thm nh gi v bin n tr thnh cc tiu chun Quc t ngi lm nghip v thm nh gi c c s thc hin, m bo cht lng, khch quan, trung thc m bo p ng c cc yu cu khi hnh ngh. Thm nh gi c mt nc ta t cui nhng nm 90 ca th k XX, khi m nn kinh t bt u chuyn i t c ch kinh t k hoch ho tp trung sang c ch th trng theo nh hng x hi ch ngha. Trong thi k u, thm nh gi nc ta ch yu phc v cho cc nhu cu chi tiu ca ngn sch nh u thu, mua sm v c bit l phc v c phn ho cc doanh nghipnh nc. Ngy nay , hot ng thm nh gi ngy cng pht trin p ng nhu cu ngy cng tng v a dng trn nhiu lnh vc nh: bt ng sn, gi tr ti sn gp vn , th chp, bo m vay vn ngn hng Do nhu cu pht trin ca thm nh gi nc ta, B Ti chnh cho ra i B tiu chun Thm nh gi Vit Nam vo cc nm 2005 v 2008 vn dng da trn B tiu chun thm nh gi quc t ph hp vi thc t Vit Nam hin nay. B tiu chun c hon thin qua ba ln ban hnh , b sung theo quyt nh ca B Ti chnh : - Quyt nh 24/2005/Q-BTC ngy 18/04/2005 ca B trng B Ti Chnh v vic ban hnh 3 tiu chun thm nh gi Vit Nam: tiu chun 01, tiu chun 03, tiu chun 04. Quyt nh s 77/2005/Q-BTC ngy 01/11/2005 v vic ban hnh 3 tiu

chun thm nh gi ( t 2): tiu chun 02, tiu chun 05, tiu chun 06. - Quyt nh s 129/2008/Q-BTC ngy 31/12/2008 v vic ban hnh 6 tiu chun thm nh gi (t 3)

Trong ln ban hnh t 3, phng php so snh trong thm nh gi c b sung v tr thnh phng php quan trng trong thm nh gi ti sn. Vi ti Ly v d minh ha c th v gii thch cch p dng phng php so snh , nhm 2 s trnh by qua cc ni dung sau: 1. Khi nim v cc thut ng cn bn 2. C s ca phng php so snh 3. Nguyn tc p dng 4. iu kin thc hin 5. Cc yu t so snh tc ng n gi tr( cc yu t iu chnh) 6. iu chnh mc gi ca cc ti sn so snh cn c vo chnh lch cc yu t so snh. 7. Tiu ch quyt nh chn gi tr c tnh cui cng 8. V d 9. u nhc im 10. ng dng trong thc tin

1.Khi nim v cc thut ng cn bn - Phng php so snh trong thm nh gi l phng php da trn c s phn tch mc gi ca cc ti sn tng t vi tn sn cn thm nh gi giao dch thnh cng hoc ang mua, bn trn th trng vo thi im cn thm nh gi hoc gn vi thi im cn thm nh gi c tnh v xc nh gi tr th trng ca ti sn. Trn thc t, c nhiu cch gi khc nhau ca phng php so snh nh: + Phng php so snh gi bn + phng php so snh trc tip + phng php so snh giao dch th trng. Lin quan n phng php so snh, 1 s thut ng : Giao dch ph bin trn th trng l hot ng mua, bn ti sn c tin hnh cng khai trn th trng. Mt ti sn c xc nhn l c giao dch ph bin khi c t nht 3 ti sn tng t c giao dch mua, bn trn th trng. Ti sn tng t l ti sn cng loi, c cc c trng c bn tng ng( gn ging) vi ti sn cn thm nh gi v mc ch s dng, c im php l, c im kinh t k thut, hnh dng kch thc, nguyn l cu to, tnh nng k thut, tnh nng s dng. Ti sn so snh l ti sn tng t vi ti sn cn thm nh gi giao dch thnh cng hoc ang mua, bn trn th trng vo thi im cn thm nh gi hoc gn vi thi im cn thm nh gi. Cc yu t so snh l cc thng s kinh t, k thut ch yu, tnh trng php l, mc gi giao dch, thi gian, iu kin giao dch( iu kin th trng, iu kin bn, iu khon ti chnh) v cc yu t khc c lin quan( c im ti sn, c im kinh t k thut, tnh trng s dng, ti sn khc bn km theo) c nh hng ln n gi tr ti sn.

 n v so snh chun l n v tnh c bn ca ti sn m c th quy i theo n v v chun so snh gia cc ti sn cng loi vi nhau. V d mt, mt vung, mt khi, hecta, phng, ging bnh, gh ngi, n v thu, nng sut, sn lng/hecta, sn phm/ ca my, cng sut; kg, t, tn.. Tng gi tr iu chnh thun l tng mc iu chnh theo cc yu t so snh c tnh n du m( iu chnh gim) v du dng( iu chnh tng), ngha l khng xt v gi tr tuyt i ca mi ln iu chnh. Tng gi tr iu chnh gp l tng mc iu chnh theo cc yu t so snh v gi tr tuyt i. Mc gi ch dn l mc gi giao dch thnh cng ca ti sn sau khi c iu chnh theo cc yu t so snh ca ti sn so snh vi ti sn cn thm nh gi. Cc mc gi ch dn l c s cui cng c tnh mc gi ca ti sn cn thm nh. Giao dch thnh cng trn th trng l cc hot ng mua bn ti sn din ra, ti sn c bn bn giao hng, chuyn quyn s hu( quyn s dng- i vi t) cho bn mua v nh thanh ton; bn mua c ngha v thanh ton cho bn bn, nhn hng v quyn s hu hoc quyn s dng theo tha thun. 2. C s ca phng php so snh Phng php ny da trn mt gi thit quan trng : - Gi tr th trng ca ti sn cn thm nh gi c quan h mt thit vi gi tr ca cc ti sn tng t hoc ang giao dch trn th trng. - Thm nh gi ti sn m da trn cc giao dch th trng cung cp du hiu ca gi tr nh gi ca ti sn cn thm nh c xc nh. - Ni dung : Tm kim cc ti sn c giao dch trn th trng tng t vi ti sn thm nh gi, tin hnh thc hin nhng iu chnh thch hp phn nh s khc nhau gia chng v tm ra gi tr cho ti sn thm nh gi. 3. Nguyn tc p dng - Nguyn tc thay th : Mt ngi mua c l tr s khng tr gi cho mt isn nhiu hn s tin mua mt ti sn tng t c cng s hu ch.

- Nguyn tc ng gp : Qu trnh iu chnh c tnh gi tr ti sn phi da trn c s c s tham gia ng gp ca cc yu t hnh thnh nn gi tr ti sn. 4. iu kin thc hin - Th nht, phi thu thp c nhng thng tin lin quan ca cc ti sn tng t c mua bn trn th trng. - Th hai, phi so snh c vi ti sn thm nh gi. - Th ba, cht lng thng tin cao : ph hp, chnh xc, kim tra c. - Th t, th trng phi n nh. 5. Cc yu t so snh tc ng n gi tr ( cc yu t iu chnh) C su yu t ch yu tc ng n gi tr ca ti sn cn thm nh gi l c s thm nh vin xc nh mc iu chnh gi tr ca ti sn thm nh gi vi ti sn so snh: - V tr mt bng: V tr ca mt bt ng sn c tnh n nht, l mt trong nhng yu t quan trng tc ng n gi tr ca bt ng sn. Mt lot bt ng sn c th xy dng cng mt thi im, vi cng kiu dng thit k nh nhau nhng mt s nh c th gn ng giao thng ng c hn mt s nh khc. Hoc c nh s c cnh quan tt hn trong khi mt s nh li b cc nh khc bao quanh V tr mt bng bao gm: kch thc, chiu rng, mt tin , hnh dng v cc nt c trng a l. - a im: Xem xt kh nng tip cn bt ng sn v mi trng xung quanh. Bt ng sn no c kh nng tip cn d dng th gi s cao hn bt ng sn c kh nng tip cn kh khn - Tnh trng php l ca bt ng sn: Xem xt mc hon chnh ca ti sn c quy nh trong Lut t ai nm 2003. Ngh nh 198/2004/N-CP ngy 3/12/2002 ca Chnh ph v thu tin s dng t. - Quy hoch - Cc cng trnh xy dng trn t

- Tnh chim hu: C nhiu loi li ch khc nhau nm trong bt ng sn, ngoi li ch ton quyn l khng c cc li ch khc ph thm, cn cc li ch khc l a dng. - Mc ch ca vic thm nh bt ng sn - Thi gian: Th trng bt ng sn khng c tnh cht tnh, cc giao dch lun c thc hin trn th trng v lun thay i, chnh v th cng mt loi ti sn nu bn cc thi im khc nhau s c gi khc nhau. Do vy, nhng chng c th trng s khng cn ng tin cy nu thi gian giao dch din ra qu lu, hoc th trng bin ng mnh trong thi gian ngn. - iu kin v tnh cht giao dch trn th trng Nhng iu chnh ny a n kt qu c th phi cng thm hoc tr bt i mt lng tin nht nh vo gi tr ca ti sn so snh ty thuc vo mc khc bit gia bt ng sn so snh vi bt ng sn cn thm nh gi . Kt qu ca nhng iu chnh ny c biu th bng tng s tin gp li hoc bng t l % ( nu lng tin iu chnh c biu th l 0% ) 6. iu chnh mc gi ca cc ti sn so snh cn c vo chnh lch cc yu t so snh. Phn tch, so snh rt ra nhng im tng t v khc bit, u nhc im ca ti sn thm nh gi vi ti sn so snh. Vic phn tch, so snh thc hin vi cc yu t so snh nh lng trc cc yu t so snh nh tnh sau. a, i tng iu chnh: Gi bn hoc gi quy i v n v so snh chun (gi giao dch thnh cng hoc gi cho bn, gi cho mua, gi cho bn trn th trng sau khi c s iu chnh hp l v mc gi trn th trng) t ai, trang tri: gi tnh theo n v so snh chun:gi/m2 gi/so... Cn h chung c, bit th: gi/cn h,gi/m2 Kho hng: gi/m3, gi/m2 Cu tu, bn cng: gi/m2, gi/ha; Bnh vin: gi/ging bnh; Rp chiu phim: gi/gh ngi; My,thit b: gi/n v cng sut, gi/n v k thut ch yu...

b, Cn c iu chnh: Da vo chnh lch cc yu t so snh (kh nng sinh li, tnh trng php l, c s h tng, cc c im t nhin: V tr, hnh dng tha t, hng, cnh quan, mi trng, thit k ni tht, ngoi tht, t l s dng t, quy nh v chiu cao cng trnh, cng sut, nng sut, h s tiu hao nguyn liu, nhin liu...) gia ti sn so snh v ti sn cn thm nh gi. c, Nguyn tc iu chnh: Mi mt s iu chnh v cc yu t so snh phi c chng minh t cc chng c iu tra thu thp trn th trng. Khi iu chnh gi theo chnh lch ca mt yu t so snh th c nh nhng yu t cn li. Ly ti sn cn thm nh gi lm chun. Nhng ti sn sao snh km hn so vi ti sn cn thm nh gi th iu chnh tng mc gi tnh theo n v chun ca ti sn so snh(cng) Nhng yu t ti sn so snh vt tri hn so vi ti sn cn thm nh gi th iu chnh gim mc gi tnh theo n v chun ti sn so snh(tr) Nhng yu t ti sn so snh ging(tng t) vi ti sn cn thm nh gi th gi nguyn mc gi ca ti sn so snh( khng iu chnh) d, Phng thc iu chnh: - iu chnh theo s tin tuyt i: p dng i vi chnh lch cc yu t so snh c th lng ha thnh tin: iu kin thanh ton, chi ph php l, trang b ni tht, sn vn, b bi, gara t...(i vi bt ng sn); iu kin thanh ton, thit b km theo, chi ph lp t, hun luyn s dng...(i vi my,thit b) Nhng yu t no lin quan n giao dch c quan h nguyn nhn - kt qu th nhn vi nhau, nhng yu t no tng tc cng nh hng n gi tr ti sn th cng vi nhau. - iu chnh theo t l phn trm: p dng i vi chnh lch cc yu t so snh khng th lng ha thnh tin nh: mi trng, cnh quan, iu kin h tng, v tr (i vi BS), nm sn sut, c trng k thut ch yu (i vi my, thit b)

Nhng yu t no lin quan n giao dch c quan h nguyn nhn - kt qu th nhn vi nhau, nhng yu t no tng tc cng nh hng n gi tr ti sn th cng vi nhau. - Thm nh vin v gi phi cn c vo iu tra th trng, tm ra cc bng chng v chnh lch gi ca tng yu t so snh ua vo tnh ton, iu chnh cho ph hp. e , Th t iu chnh: Thc hin iu chnh theo s tin tuyt i trc, iu chnh theo t l phn trm sau. f. Phng cch iu chnh nhng khc bit : iu chnh ton b iu chnh tng phn theo t ai v cng trnh iu chnh theo n gi t + Xy dng iu chnh theo n gi t trng 7. Tiu ch quyt nh chn gi tr c tnh cui cng Xc nh gi tr ti sn cn thm nh bng cch ly mc gi ch dn i din ca cc ti sn so snh , bo m chnh lch gia mc gi i din chung vi mc gi ch dn khng qu 10%. Tiu ch quyt nh: Tn sut iu chnh (s ln iu chnh cho mt ti sn so snh) cng t cng tt Tr tuyt i ca tng iu chnh nh nht Bin iu chnh (mc hoc t l phn trm iu chnh) cng nh cng tt 8.V d Ti sn cn thm nh gi l mt tha t xy dng nh dn c c din tch 60m2 ti khu th mi Vn Ph, H ng, c cp s , 1 mt tin, hng ng Nam, c v tr trung bnh; in n nh, cp nc tt, thot, hay b ngp ng khi ma to. thm nh c gi tr ca ti sn ny, ta cn :

- Bc 1: Tm kim nhng ti sn so snh c bn gn thi im thm nh gi v c th so snh c - Bc 2: Tin hnh kim tra cc ti sn c th so snh - Bc 3: La chn mt s ti sn c th so snh c( t nht l 3 ti sn so snh) Qua thu thp thng tin trong vng 1 nm so vi ngy thm nh gi khu vc ny c 3 tha t giao dch thnh cng v c cc yu t so snh gn tng t vi tha t cn thm nh gi: STT 1 2 3 4 Yu t so snh Gi bn Tng din tch Gi bn / m2 Thi gian bn Tnh trng php l V tr C s h tng Hng Cnh quan Ti sn cn thm nh Ti sn so snh 1 2,86 t 60m2 65m2 44tr/m2 bn 2 thng cp s 1 mt tin in n nh, cp thot nc tt ng Nam Gn trng hc cp s 2 mt tin Ti sn so snh 2 2.2 t 55m2 40 tr/m2 bn 3 thng Cha cp s 1 mt tin Ti sn so snh 3 2.38 t 56m2 42.5 tr/m2 bn 1 thng cp s 1 mt tin

5 6 7 8 9

in n nh, in n nh , in n nh, cp thot cp thot cp thot nc km nc tt nc tt ng Gn trng hc Ty Nhn ra cng vin Bc Gn ch

Ngoi ra, qua iu tra th trng, thu thp c cc thng tin sau: Chi ph hp thc ha quyn s dng tha t so snh 1 l 1 triu ng/m2. Gi t 1 mt tin km hn 2 mt tin l 5%.

 Gi t khu vc gn trng hc cao hn khu gn ch l 5% v thp hn khu cnh cng vin l 5%. Gi t khu vc thot nc tt cao hn khu vc thot nc km l 10%. Gi t ca khu t hng ng Nam cao hn khu t hng ng l 5% , cao hn hng Ty, Bc l 10%. - Bc 4: Phn tch gi bn , xc nh s hc nhaucuar mi ti sn so snh vi ti sn mc tiu v tin hnh iu chnh. Gi t 1 mt tin c t l 100% nn gi t 2 mt tin c t l 105%. Ta c mc iu chnh ca ti sn so snh 1 l: + Ti sn so snh 1: (100% - 105%) / 105% = - 4.76% Gi t khu vc trng hc c t l 100% th t l gi t khu vc cng vin l 105%, v t l gi t khu vc gn ch l 95%. Ta c mc iu chnh l: + Ti sn so snh 2: (100% - 105%) / 105% = - 4.76%. + Ti sn so snh 3: (100% - 95%) / 95% = 5.26% Gi khu vc cp thot nc tt c t l 100% th khu vc cp nc km l 90%. Ta c mc iu chnh: + Ti sn 1: ( 100% - 90%)/ 90% = 11..11% Gi t c hng ng Nam t l 100% th gi khu t hng Bc v Ty l 90% v khu t hng ng l 95%. Ta c mc iu chnh : + Ti sn so snh 1: (100% - 95%)/95% = 5.26% + Ti sn so snh 2, 3 : (100% - 90%) / 90% = 11.11%

Bng so snh v iu chnh s liu: STT 1 2 Yu t so snh Gi bn/m2 Tng din 60m2 Tha t cn thm nh gi Tha t so Tha t so Tha t so snh 1 snh 2 snh 3 44 triu ng/ m2 65m2 40 triu ng/m2 55m2 42.5 triu ng/ m2 56m2

tch 3 Gi bn V tr 4 T l T l iu chnh Mc iu chnh C s h tng T l T l iu chnh Mc iu chnh Hng T l 6 T l iu chnh Mc iu chnh Cnh quan T l 7 T l iu chnh Mc iu chnh Tnh trng php l Mc iu chnh Mc gi ch dn S ln iu chnh S iu Gn trng hc 100% 1 mt tin 100% 2,86 t 2 mt tin 105% -4,76% -2.09 tr/m2 Tt 100% Km 90% +11,11% +4,89 trd/m2 ng Nam 100% ng 95% +5.26% +2.31trd/m2 Gn trng hc 100% Ty 90% +11,11% +4.44 tr/m2 Nhn ra cng vin 105% -4.76% -1.9 tr/m2 cp s cp s Cha cp s +1 tr 49.11tr/m2 43.54tr/m2 49.46tr/m2 3 5.11 3 3.54 2 6.96 Bc 90% +11,11% +4.72tr/m2 Gn ch 95% +5.26% +2.24tr/m2 cp s Tt 100% Tt 100% 2,2 triu 1 mt tin 100% 2,38 t 1 mt tin 100%

11

12 13

chnh thun S iu chnh tuyt i

9.29

7.34

6.96

- Bc 5: c tnh gi tr ca ti sn cn thm nh gi trn c s gi bn c th so snh c sau khi iu chnh. Da vo kt qu tnh ton, ta thy ti sn so snh 3 c s ln iu chnh thp nht; s iu chnh tuyt i nh nht v thi gian giao dch bn l gn nht nn ta chn so snh 3 lm mc ch dn gi cho ti sn cn thm nh. Gi 49.46tr/m2. Gi ti sn cn thm nh l : 49.46tr/m2 * 60m = 2.97 t ng. 9. u nhc im - u im : + n gin, d p dng, c c s vng chc c cng nhn v n da vo chng c gi tr th trng. + Ngi thm nh khn gp kh khn v mt k thut, c bit thun li i vi nhng ngi c kinh nghim v kin thc v th trng v kinh doanh bt ng sn. + Kt qu da trn p dng phng php so snh m bo phn nh thc t, phn nh v nh gi khc quan ca th trng, trn c s thc hin mt s iu chnh thch hp, nn d c chp nhn, ngay c cc c quan php lut. - Nhc im: p dng phng php ny, iu kin bt bun cn t c l phi c thng tin v ti sn tng t vi ti sn cn thm nh gi trong khi kh tm c thng tin th trng ging vi ti sn thm nh gi v vt cht v thi gian. 10. ng dng trong thc tin Phng php so snh thng c p dng i vi thm nh gi cc ti sn c tnh ng nht cao, ph bin trong cc trng hp sau y : Thm nh gi t hoc gi nh t cho cc yu cu (mc ch) : mua, bn, th chp, gp vn, phn chia quyn li v ti sn Phng php ny c th p dng cho hu ht cc loi bt ng sn .

 Phng php ny cng c th p dng tnh tin thu bt ng sn. Tuy nhin khi xc nh tin cho thu, ngi ta thng s dng phng php u t thc hin. c bit thch hp thm nh gi cho nhng bt ng sn dn dng, c tnh ng nht cao nh t trng, cc cn h chung c, cc dy nh ph lin k c xy dng cng mt kiu, cc bt ng sn lin k hoc cng khu vc. Cc bt ng sn thng mi- dch v tc cc bt ng sn thng c mua bn ph bin trn th trng. Phng php so snh khng s dng trong cc trng hp: Bt ng sn c bit nh trm xn du, khc sn, hay cc cao c thng mi. Bt ng sn cng nghip, bit th, cng s, trng hc, bnh vin, khch sn nh hng, nh ht, rp chiu bng, khu vui chi gi tr, th thao, cc cng trnh cng cng V trn th trng t hoc khng c nhng giao dch nn khng c c s so snh.