（1）承包林地價格評估方法主要采取收益還原法，如有市場比較實例，也可采用市場比較法。

(1) The main method for evaluating the price of contracted forest land is the income restoration method. If there are market comparison examples, the market comparison method can also be used.

（2）林地出租（轉包）價格的評估可采用收益還原法和市場比較法。

(2) The evaluation of rental (subcontracting) prices for forest land can be carried out using the income restoration method and market comparison method.

（3）林地租金標準應與林地宗地的正常地價標準相均衡。租金標準的評估可通過林地宗地的正常土地使用權價格標準折算，也可采用市場比較法、收益還原法等直接評估。

(3) The rental standard for forest land should be balanced with the normal land price standard for forest land parcels. The evaluation of rental standards can be based on the normal land use right price standards of forest land parcels, or directly evaluated using market comparison methods, income restoration methods, and other methods.

（4）林地作價出資（入股）價格評估，可采用市場比較法、剩余法或收益還原法，并應在估價報告中分析出資風險。林地作價出資（入股）價格評估應明確待估對象的權利狀況，關注林地的林木收益、承包經營期限、有無其他經營或權利限制等因素。

(4) The valuation of forest land investment (equity) can be evaluated using market comparison method, residual method, or income restoration method, and the investment risk should be analyzed in the valuation report. The valuation of forest land investment (equity) should clarify the rights status of the object to be appraised, pay attention to factors such as forest income, contract management period, and whether there are other management or rights restrictions on the forest land.

（5）林地拍賣價格評估可采用剩余法、市場比較法或收益還原法，并應在估價報告中說明未來市場變化風險和預期強制處分等因素對拍賣價格的影響。

(5) The evaluation of forest auction prices can be conducted using residual method, market comparison method, or income restoration method, and the impact of future market changes, risks, and expected mandatory disposals on auction prices should be explained in the valuation report.

林地評估的測算是十分復雜的，沒有兩個林地質量、地利等級完全相等的林分。因此，在森林資源資產評估前，必須考慮不同目的和權利的林地價格評估。

The calculation of forest land assessment is very complex, as there are no two forest stands with completely equal quality and land use levels. Therefore, before evaluating forest resource assets, it is necessary to consider the valuation of forest land prices for different purposes and rights.

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