房屋共有建筑面积分摊方法探讨

摘要

Housing is a necessary place of production and living. Rationality of apportioning mutual structure area of housing, which is a necessary prerequisite to guarantee the accuracy of the calculation of the area of housing,is a matter of great technical and social importance. According to the methods of apportioning mutual structure area and the principles of dealing with it stipulated by the House Property Survey Standard, different apportioning methods are used on the same housing and different calculation results appear due to the different understanding of the standard. Based on the correct understanding of the standard and actual use of mutual structure area, this paper analyses apportioning method of commercial and residential building for the purpose of achieving reasonable apportioning method and providing accurate data and information for housing ownership management, real estate development, deed tax imposing, and city planning, etc.%房屋是人们生产、生活居住的必要场所，房屋共有建筑面积分摊的合理性是面积计算的准确性的必要前提，是一个十分重要的专业技术问题和社会问题。依据《房产测量规范》规定的共有建筑面积的处理原则和分摊计算办法，各地方由于理解的不同，同一幢房屋的分摊方法和计算结果不同。本文在如何正确理解规范的基础上，结合房屋共有建筑面积的实际使用和关联情况，对商住楼分摊计算进行分析，以取得合理的分摊计算办法，为房屋的产权、产籍管理、房地产开发、征收契税、城镇规划建设等提供准确数据和资料。