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目前,旅游景区经营权转让、旅游房地产市场化运作等现象,迫切需要对旅游景区中土地要素的收益进行合理界定、评估。本文探讨了旅游景区经营权转让中土地要素的收益测算方法,提出旅游景区土地区段基准纯收益的概念,为短中期的旅游景区经营权转让(租赁)中土地价值的评估提供了一个新思路。
At present, the transfer of management rights of tourist attractions and the market-oriented operation of tourism real estate urgently require the reasonable definition and assessment of the benefits of land elements in tourist attractions. This article explores the method of estimating the return of the land factor in the transfer of the management right of the tourist attraction and puts forward the concept of the net return of the land in the tourist attraction so as to provide a new idea for the assessment of the land value in the transfer of the right to operate the tourist attraction in the short to medium term .