市場(chǎng)法

Market Law

市場(chǎng)價(jià)倒算法：通過計(jì)算被評(píng)估林木采伐后所得木材的市場(chǎng)銷售總收入，扣除木材經(jīng)營(yíng)所消耗的成本（含有關(guān)稅費(fèi)）及合理利潤(rùn)后，剩余部分作為林木資產(chǎn)評(píng)估價(jià)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(xiàn)行市價(jià)法：以相同或類似林木資產(chǎn)的現(xiàn)行市價(jià)作為比較基礎(chǔ)，估算被評(píng)估林木資產(chǎn)評(píng)估價(jià)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(chǎng)成交價(jià)比較法：將相同或類似的森林資源資產(chǎn)的現(xiàn)行市場(chǎng)成交價(jià)格作為比較基礎(chǔ)，估算擬評(píng)估森林資源資產(chǎn)評(píng)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(jià)值法：用被評(píng)估林木采伐后所得木材的市場(chǎng)銷售總收入，扣除木材經(jīng)營(yíng)所消耗的成本（含有關(guān)稅費(fèi)）及應(yīng)得的利潤(rùn)后，剩余部分作為林木資產(chǎn)評(píng)估價(jià)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(xiàn)值法：將被評(píng)估林木資產(chǎn)在未來經(jīng)營(yíng)期內(nèi)各年的凈收益按一定的資本化率折現(xiàn)為現(xiàn)值，然后累計(jì)求和得出林木資產(chǎn)評(píng)估價(jià)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(xiàn)值法：利用收獲表預(yù)測(cè)被評(píng)估林木資產(chǎn)在主伐時(shí)純收益的折現(xiàn)值，扣除評(píng)估后到主伐期間所支出的營(yíng)林生產(chǎn)成本折現(xiàn)值的差額，作為林木資產(chǎn)評(píng)估價(jià)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(xù)經(jīng)營(yíng)條件下，將會(huì)被評(píng)估森林資源資產(chǎn)年穩(wěn)定收益作為資本投資的收益，按適當(dāng)?shù)耐顿Y收益率折算林木資源資產(chǎn)價(jià)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(píng)估林木資產(chǎn)穩(wěn)定的周期收益作為資本投資的收益，然后按適當(dāng)?shù)耐顿Y收益率求出資產(chǎn)的價(jià)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(xiàn)時(shí)工價(jià)及生產(chǎn)水平，重新營(yíng)造一塊與被評(píng)估林木資產(chǎn)相類似的林分所需的成本費(fèi)用，作為被評(píng)估林木資產(chǎn)評(píng)估價(jià)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(shù)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(píng)估法

Expert evaluation method

邀請(qǐng)樹木專家根據(jù)樹木的品種、生長(zhǎng)狀況、市場(chǎng)需求等因素進(jìn)行評(píng)估。

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

生態(tài)價(jià)值評(píng)估

Ecological Value Assessment

考慮樹木的生態(tài)功能，如固碳、供氧、保持水土等，對(duì)其生態(tài)價(jià)值進(jìn)行評(píng)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(píng)估方法時(shí)，應(yīng)根據(jù)具體評(píng)估對(duì)象和目的進(jìn)行綜合考慮，可能需要綜合使用多種方法以獲得更準(zhǔn)確的評(píng)估結(jié)果。例如，對(duì)于幼林和未成林造林地，可能更適合采用現(xiàn)行市價(jià)法和重置成本法；而對(duì)于中齡林和近熟林，則可能更適合采用收獲現(xiàn)值法和收益凈現(xiàn)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.