市場法

Market Law

市場價倒算法：通過計算被評估林木采伐后所得木材的市場銷售總收入，扣除木材經營所消耗的成本（含有關稅費）及合理利潤后，剩余部分作為林木資產評估價值。

Market price inversion algorithm: By calculating the total market sales revenue of the timber obtained after the evaluated timber is harvested, deducting the cost of timber operation (including relevant taxes and fees) and reasonable profits, the remaining part is used as the assessed value of timber assets.

現行市價法：以相同或類似林木資產的現行市價作為比較基礎，估算被評估林木資產評估價值。

Current market price method: Using the current market price of the same or similar forest assets as a comparative basis, estimate the assessed value of the evaluated forest assets.

市場成交價比較法：將相同或類似的森林資源資產的現行市場成交價格作為比較基礎，估算擬評估森林資源資產評估值。

Market transaction price comparison method: Using the current market transaction prices of the same or similar forest resource assets as a comparison basis, estimate the assessed value of the forest resource assets to be evaluated.

剩余法

Residual method

剩余價值法：用被評估林木采伐后所得木材的市場銷售總收入，扣除木材經營所消耗的成本（含有關稅費）及應得的利潤后，剩余部分作為林木資產評估價值。

Surplus value method: Using the total market sales revenue of the timber obtained after harvesting the evaluated trees, deducting the costs incurred in timber management (including relevant taxes and fees) and the profits due, the remaining portion is used as the assessed value of forest assets.

收益法

Income approach

收益凈現值法：將被評估林木資產在未來經營期內各年的凈收益按一定的資本化率折現為現值，然后累計求和得出林木資產評估價值。

Net present value method of income: The net income of the evaluated forest asset over the future operating period is discounted to present value at a certain capitalization rate for each year, and then accumulated to obtain the assessed value of the forest asset.

收獲現值法：利用收獲表預測被評估林木資產在主伐時純收益的折現值，扣除評估后到主伐期間所支出的營林生產成本折現值的差額，作為林木資產評估價值。

Harvest Present Value Method: Using a harvest table to predict the discounted value of the net income of the evaluated forest assets during the main cutting period, deducting the difference between the discounted value of the forest production costs incurred from the evaluation to the main cutting period, as the assessed value of the forest assets.

年金資本化法：在永續經營條件下，將會被評估森林資源資產年穩定收益作為資本投資的收益，按適當的投資收益率折算林木資源資產價值。

Annuity capitalization method: Under the condition of sustainable operation, the annual stable income of forest resource assets will be evaluated as the income of capital investment, and the value of forest resource assets will be converted according to the appropriate investment return rate.

周期收益資本化法：將被評估林木資產穩定的周期收益作為資本投資的收益，然后按適當的投資收益率求出資產的價值。

Periodic income capitalization method: The stable periodic income of the evaluated forest assets is used as the return on capital investment, and then the value of the assets is calculated based on the appropriate investment return rate.

成本法

Cost method

重置成本法：按現時工價及生產水平，重新營造一塊與被評估林木資產相類似的林分所需的成本費用，作為被評估林木資產評估價值。

Reset cost method: The cost of rebuilding a forest stand similar to the evaluated forest asset based on current labor prices and production levels is used as the assessed value of the evaluated forest asset.

序列需工數法：幼林和未成林造林地一般采用此方法。

Sequential labor method: This method is generally used for young forests and undeveloped afforestation sites.

專家評估法

Expert evaluation method

邀請樹木專家根據樹木的品種、生長狀況、市場需求等因素進行評估。

Invite tree experts to evaluate trees based on factors such as species, growth status, and market demand.

生態價值評估

Ecological Value Assessment

考慮樹木的生態功能，如固碳、供氧、保持水土等，對其生態價值進行評估。

Consider the ecological functions of trees, such as carbon sequestration, oxygen supply, and soil and water conservation, and evaluate their ecological value.

在選擇最佳評估方法時，應根據具體評估對象和目的進行綜合考慮，可能需要綜合使用多種方法以獲得更準確的評估結果。例如，對于幼林和未成林造林地，可能更適合采用現行市價法和重置成本法；而對于中齡林和近熟林，則可能更適合采用收獲現值法和收益凈現值法。

When choosing the best evaluation method, comprehensive consideration should be given to the specific evaluation object and purpose, and multiple methods may need to be used comprehensively to obtain more accurate evaluation results. For example, for young forests and undeveloped afforestation sites, the current market value method and replacement cost method may be more suitable; For middle-aged and near mature forests, the present value of harvest method and net present value of income method may be more suitable.