Research On The Assets Attribute Of License And It's Value Assessment

The increase in the number of cars has led to traffic congestion and environmental problems.Shanghai,Beijing and other large cities have been using the vehicle license plate as vehicle management tools,and use license-plate lottery or auction policy for restrictions on car ownership.With the increasing difficulty of buying cars,taxis," online-booking-taxi " and other operating vehicles play an increasingly important role.Their transfer prices is soaring.The attributes and value analysis of license plate assets have also become the object of study.And the car license pricing research also needs to be perfected.This article mainly studies the attribute of the vehicle license plate assets,uses the market method and the income method to carry on the vehicle license value appraisal research.In the income method,build the license plate profit method valuation model and take the taxi license as an example;In the aspect of market method,this paper based on the data of Shanghai license plate auction for the past 10 years,uses the method of empirical analysis to analyze the influence factors of license plate price variation,and then puts forward a more reasonable license plate pricing model and conducts a market case valuation.The research have shown that,as a kind of asset,the license plate has the general property attribute and the special attribute.The license plate price can also be explained from the economic point of view.Hoping to provide some reference for the enrichment and perfection of the intangible assets valuation method system.