房地产项目的评估何时需要考虑,以及该如何考虑税负因素的影响日前,在一次座谈会上,一位评估行业同仁对评估实务操作现状表达了不满,认为大多数评估机构和资产评估师还未真正意义上考虑税负问题。他以一家企业为例,假设账上的房地产10年前取得和现在取得出现两种情形,这两种情形下的账面价值会不一致(由于价值上涨导致后者大于前者),如果不考虑税负影响,则会由于两种情形下房地产评估结果并无差异,从而得出该企业经资产基础法评估后的净资产价值两种情 Evaluation of real estate projects when need to be considered, and how to consider the impact of tax factors Recently, at a forum, an evaluation of industry colleagues expressed their dissatisfaction with the status of evaluation practices, that most assessment agencies and asset appraisers also Not really consider the tax burden. He takes a company as an example. Suppose there are two situations that the real estate on the account acquired and now acquired two times. The book value in the two cases will be inconsistent (the latter will be greater than the former due to the increase in value), and if the tax burden is not taken into account Impact, then due to the two cases there is no difference between the real estate assessment results, which come to the company after the asset-based valuation of the net asset value of the two conditions