森林資源資產(chǎn)評(píng)估市場(chǎng)法是指利用市場(chǎng)上同樣或類似資產(chǎn)的近期交易價(jià)格，經(jīng)過直接比較或類比分析以估測(cè)資產(chǎn)價(jià)值的各種評(píng)估技術(shù)方法的總稱在森林資源資產(chǎn)評(píng)估中，具體包括市場(chǎng)價(jià)倒算法、現(xiàn)行市價(jià)法等。

　　The forest resource asset evaluation market method refers to various evaluation techniques and methods that use recent transaction prices of the same or similar assets in the market to estimate asset value through direct comparison or analogy analysis. In forest resource asset evaluation, it specifically includes the market price inversion algorithm, the current market price method, etc.

　　1、市場(chǎng)價(jià)倒算法

　　1. Market price inversion algorithm

　　(1)此方法為市場(chǎng)法的一個(gè)衍生評(píng)估方法，市場(chǎng)價(jià)倒算法是成、過熟齡林木資源資產(chǎn)評(píng)估的常用方法。但在一般的收益現(xiàn)值法、土地期望價(jià)法、收獲現(xiàn)值法中，其林分主伐的預(yù)期收獲的計(jì)算均是采用該法進(jìn)行，它是森林資源資產(chǎn)評(píng)估中最基本的方法。

　　(1) This method is a derivative evaluation method of the market approach, and the market price inversion algorithm is a commonly used method for evaluating mature and overripe forest resource assets. However, in the general methods of present value of income, expected value of land, and present value of harvest, the calculation of the expected harvest of the forest stand is carried out using this method, which is the most basic method in forest resource asset evaluation.

　　(2)用于林木資產(chǎn)評(píng)估，是用被評(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，剩余的部分作為林木資產(chǎn)評(píng)估價(jià)值。其計(jì)算公式為:

　　(2) Used for forest asset evaluation, it is to use the total market sales revenue of the timber obtained from the logging of the evaluated trees, deduct the cost of timber operation (including relevant taxes and fees) and the profit due, and use the remaining part as the evaluation value of forest assets. The calculation formula is:

　　E.=W-C-F

　　E. =W-C-F

　　E.-林木資產(chǎn)評(píng)估值

　　E. - Valuation value of forest assets

　　w一銷售總收入

　　Total sales revenue

　　C-木材經(jīng)營(yíng)成本(包括采運(yùn)成本、銷售費(fèi)用、管

　　C-Wood operating costs (including transportation costs, sales expenses, and management)

　　理費(fèi)用、財(cái)務(wù)費(fèi)用及有關(guān)稅費(fèi))

　　Administrative expenses, financial expenses, and related taxes and fees

　　F一木材經(jīng)營(yíng)合理利潤(rùn)

　　F - Reasonable profit from timber management

　　該法測(cè)算時(shí)關(guān)鍵的問題有

　　The key issues when calculating with this method are

　?、?合理確定木材的平均價(jià)格

　?、?Reasonably determine the average price of wood

　　在木材市場(chǎng)上，木材的交易價(jià)格是按口徑、長(zhǎng)度確定的，是規(guī)格化的產(chǎn)品價(jià)格。而在林木資源資產(chǎn)評(píng)估中，這種規(guī)格化的產(chǎn)品價(jià)格必須轉(zhuǎn)化成某種材種或某類材種的平均價(jià)格。由于不同的林分所產(chǎn)出的同一材種的規(guī)格不同，其同一材種的平均售價(jià)將發(fā)生很大變化。在單片的成熟齡林分的評(píng)估中，必須根據(jù)待評(píng)估林分的胸徑、樹高、形數(shù)、材質(zhì)，以單獨(dú)確定材種的平均價(jià)格，而不能直接采用當(dāng)?shù)氐牟姆N平均價(jià)格。在大面積的評(píng)估中應(yīng)根據(jù)近年來的交易價(jià)格和未來森林資源總體狀況確定其材種的平均價(jià)格。

　　In the timber market, the trading price of timber is determined by caliber and length, and is a standardized product price. In the evaluation of forest resource assets, this standardized product price must be converted into the average price of a certain type or category of wood. Due to the different specifications of the same timber species produced by different forest stands, the average selling price of the same timber species will vary greatly. In the evaluation of mature aged forest stands, the average price of timber species must be determined separately based on the diameter at breast height, tree height, number of shapes, and material of the forest stand to be evaluated, rather than directly using the local average price of timber species. In large-scale evaluations, the average price of timber species should be determined based on recent transaction prices and the overall future status of forest resources.

　?、跍?zhǔn)確確定待評(píng)估林分各材種的出材率構(gòu)成立木資產(chǎn)的林木蓄積不是規(guī)格化的產(chǎn)品，不同林分的立木由于胸徑、樹高、形數(shù)和材質(zhì)的不同，其不同材種的出材率有很大的差別。材種出材率的差異直接影響了木材的總售價(jià)稅費(fèi)的測(cè)算，使評(píng)估結(jié)果發(fā)生較大變化。

　?、?Accurately determining the yield of each timber species in the evaluated forest stand constitutes the forest stock of standing timber assets, which is not a standardized product. Due to differences in diameter at breast height, height, shape, and material, the yield of different timber species in different forest stands varies greatly. The difference in the yield rate of different types of wood directly affects the calculation of the total selling price tax of wood, causing significant changes in the evaluation results.

　?、酆侠碛?jì)算稅費(fèi)

　　③ Reasonably calculate taxes and fees

　　在木材的交易中，雖然稅費(fèi)的標(biāo)準(zhǔn)有明確的規(guī)定，但各地的計(jì)稅基價(jià)規(guī)定可能不同。稅費(fèi)收取的項(xiàng)目、幅度都可能不一樣，有些企業(yè)可能還有政策性優(yōu)惠。因此其稅費(fèi)的數(shù)量必須依照當(dāng)?shù)卣{(diào)查的實(shí)際資料確定，而不能參照其他地區(qū)的標(biāo)準(zhǔn)進(jìn)行。

　　In the transaction of timber, although there are clear regulations on tax and fee standards, the tax base price regulations may vary in different regions. The items and ranges of tax and fee collection may vary, and some companies may also have policy incentives. Therefore, the amount of taxes and fees must be determined based on the actual data obtained from local investigations, and cannot be based on standards from other regions.

　?、芎侠泶_定木材生產(chǎn)經(jīng)營(yíng)成本

　?、?Reasonably determine the production and operation costs of wood

　　木材生產(chǎn)經(jīng)營(yíng)成本主要包括作業(yè)準(zhǔn)備成本(伐區(qū)設(shè)計(jì)采伐成本(場(chǎng)地清理、采伐、打費(fèi)、道路維修費(fèi)等)、:枝、造材、鏟皮等費(fèi)用)、集運(yùn)成本(集材、短途運(yùn)輸費(fèi)用)、銷售費(fèi)用(檢尺、倉(cāng)貯)、管理費(fèi)用、不可預(yù)見費(fèi)、稅費(fèi)等。這些成本的項(xiàng)目多，涉及的范圍廣，不同的山場(chǎng)成本不同，在單塊小班的評(píng)估中必須根據(jù)小班的具體情況確定其成本，在大面積的評(píng)估中要以待評(píng)估資產(chǎn)的整體平均水平確定其成本。

　　The production and operation costs of timber mainly include operational preparation costs (cutting area design cutting costs (site cleaning, cutting, felling fees, road maintenance fees, etc.), branch, timber making, shoveling and other expenses), consolidation costs (consolidation and short distance transportation expenses), sales expenses (inspection and storage), management expenses, unforeseeable expenses, taxes, etc. These costs involve multiple projects and a wide range of areas, with different costs for different mountain ranges. In the evaluation of a single small class, its cost must be determined based on the specific situation of the small class. In the evaluation of a large area, its cost must be determined based on the overall average level of the assets to be evaluated.

　?、莺侠泶_定木材生產(chǎn)經(jīng)營(yíng)利潤(rùn):它包括采運(yùn)段利潤(rùn)和銷售段利潤(rùn)兩部分。實(shí)際操作中主要考慮經(jīng)營(yíng)者的生產(chǎn)經(jīng)營(yíng)管理水平，社會(huì)的平均利潤(rùn)率，通過認(rèn)真細(xì)致的調(diào)查研究和資料的收集，綜合確定每立方米林木的合理木材生產(chǎn)經(jīng)營(yíng)利潤(rùn)。

　?、?Reasonably determine the profit of wood production and operation: it includes two parts: the profit of the harvesting and transportation section and the profit of the sales section. In practical operation, the main considerations are the production and operation management level of the operator, the average profit margin of society, and through careful and meticulous investigation and data collection, the reasonable wood production and operation profit per cubic meter of forest is comprehensively determined.

　　小結(jié):市場(chǎng)價(jià)倒算法在林木資源資產(chǎn)交易市場(chǎng)發(fā)育不充分、買賣交易不活躍及資金交易價(jià)格透明度低的地區(qū)，市場(chǎng)價(jià)倒算法是成、過熟林林木資源資產(chǎn)評(píng)估的首選方法。

　　Summary: The market price inversion algorithm is the preferred method for evaluating mature and overripe forest resource assets in areas where the development of the forest resource asset trading market is insufficient, buying and selling transactions are inactive, and the transparency of fund trading prices is low.

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