1.市場價倒算法

1. Market price inversion algorithm

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。

After deducting the costs (including relevant taxes and fees) incurred in timber management and the profits due, the remaining amount is used as the assessed value of timber assets, based on the total market sales revenue of the timber obtained from the logging of the evaluated trees.

2.現行市價法

2. Current market price method

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的方法。

The method of estimating the assessed value of forest assets based on the current market price of the same or similar forest assets as a comparative basis.

3.收益凈現值法

3. Net Present Value Method of Income

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折現率折現為現值，然后累計求和得出林木資產評估價值的方法。

The method of discounting the net income of the evaluated forest assets in each year of the future operating period to present value at a certain discount rate, and then cumulatively summing up to obtain the assessed value of the forest assets.

4.收獲現值法

4. Harvest Present Value Method

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的方法。

The method of evaluating the value of forest assets is to use the harvest table to predict the discounted value of the net income of the evaluated forest assets during the main cutting period, and deduct the difference between the discounted value of the forest production costs incurred from the evaluation to the main cutting period.

5.重置成本法

5. Reset cost method

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的方法。

The cost of rebuilding a forest stand similar to the evaluated forest asset based on current labor prices and production levels shall be used as the method for evaluating the value of the evaluated forest ass