（1）承包林地价格评估方法主要采取收益还原法，如有市场比较实例，也可采用市场比较法。

(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（转包）价格的评估可采用收益还原法和市场比较法。

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

（3）林地租金标准应与林地宗地的正常地价标准相均衡。租金标准的评估可通过林地宗地的正常土地使用权价格标准折算，也可采用市场比较法、收益还原法等直接评估。

(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）林地作价出资（入股）价格评估，可采用市场比较法、剩余法或收益还原法，并应在估价报告中分析出资风险。林地作价出资（入股）价格评估应明确待估对象的权利状况，关注林地的林木收益、承包经营期限、有无其他经营或权利限制等因素。

(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）林地拍卖价格评估可采用剩余法、市场比较法或收益还原法，并应在估价报告中说明未来市场变化风险和预期强制处分等因素对拍卖价格的影响。

(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.

林地评估的测算是十分复杂的，没有两个林地质量、地利等级完全相等的林分。因此，在森林资源资产评估前，必须考虑不同目的和权利的林地价格评估。

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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