Third, because the marketization of

Third, because the marketization of the real estate market is limited, the transaction price is easily distorted. Sunshine Xinye Real Estate estimates the fair value of some investment properties using the direct capitalization method in the income law. The income law is to lower the future net income of an investment property, and the capitalization rate or income multiplier used is closely related to the market, derived directly from the relationship between market return and value. However, since the capitalization rate is affected by the market interest rate and the marketization of the market interest rate is limited, the return rate of investment property has no standard, and cannot be said about the accuracy and reliability of the fair value of investment property.