丹麦的物业估价与征税【外文翻译】.doc

本科毕业论文（设计） 外 文 翻 译 原文： Property valuation and taxation in denmark Introduction Valuation of real property is carried out by various institutions and for valuation private and public purposes.E.g.private mortgage companies make their own valuation of the properties prior to determining a mortgage application,and the private real esatate agents assess the property value prior to sales or on demand from individuals.However,this paper deals with the pubilc valuation in Denmark and its interaction with the cadastre,the land registry and other relevant land information. Valuation for property taxes is a public task and is carried out laymen oppointed as valuers by the municipal councils.Licensed surveyors do not play any official role in the valuation process or in the real estate management business. The purpose of the public valuation is to provide a clear and widely accepted background for calculation of property tax.Property taxes comprise 3,5 percent of total taxes and duties in 2000 corresponding to 22000 million DKK(approx.2600 million USD). Property valuation principles A general valuation of all properties in Denmark was previously carried out every four years.In the years in between the general valuations were updated using factors reflecting the price index development.By 1st January 1996 the 20th general valuation in Denmark took place.Since 1998 annual valuations have been introduced to replace the 4-year valuation system. The basic valuation principles are that values for each property are assessed for the total property(land and building)as well as the land. The total property value is assessed as the full market value of the property including land and buildings but excluding machinery,furniture and animals.The value is assessed to reflect the average cash payment that a sensible buyer would pay for the property at the time of valuation.The value should also reflect the best possible economic use of the property.All public regulations such as planning