【正文】 本科畢業(yè)論文（設(shè)計(jì)） 外 文 翻 譯 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 mortgage panies 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 ,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 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 taxes prise 3,5 percent of total taxes and duties in 2021 corresponding to 22021 million DKK( million USD). Property valuation principles A general valuation of all properties in Denmark was previously carried out every four the years in between the general valuations were updated using factors reflecting the price index 1st January 1996 the 20th general valuation in Denmark took 1998 annual valuations have been introduced to replace the 4year 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 value is assessed to reflect the average cash payment that a sensible buyer would pay for the property at the time of value should also reflect the best possible economic use of the public regulations such as planning regulations,preservation of buildings or nature,and rent controlmust be taken into easements such as regulations for a major dwelling area are also private regulations and easements are,however,not taken into means that any unusual rent agreements or mortgage conditions should not influence the valuation. The land value is assessed as the full market value(assumed cash payment)of the land without the buildings or other constructions ,the value is assessed to reflect the best possible economic use of the landdisregarding any existing buildings and the present land public regulations concerning the landusebut not the buildingsare taken into land value includes all kind of site improvements such as drainage,sewerage or roads. The valuation process Before 1960 the first step of the valuation process was to send out forms to the landowners,asking them to fill in all the basic information about the land and buildings and then return the forms to the valuation authorities. After puterization of the Valuation Register in 1960 and the establishment of the Building and Dwelling Register in 1980 the landowners of the private dwellings and summer cottages no longer have to fill in any necessary information about land and buildings are already recorded and continually updated in the puter registers. Information needed for the valuation process derives from three source: The Register of Properties The Building and Dwelling Register T