1.木材市场价倒算法

　　1. Wood market price inversion algorithm

　　木材市场价倒算法又叫剩余价值法，它是将被评估林木资产皆伐后所得木材的市场销售总收入，扣除木材生产经营所消耗的成本和合理利润后，剩余价值部分作为林木资产评估值的一种方法。

　　The timber market price inversion algorithm, also known as the residual value method, is a method of evaluating the value of timber assets by deducting the cost and reasonable profit of timber production and operation from the total market sales revenue of timber obtained after the evaluation of timber assets.

　　其计算公式为: E=W-C-F

　　The calculation formula is: E=W-C-F

　　式中:E-林木资产评估值;W-销售总收入;C-木材经营成本(包括采运成本、销售费用、管理费用、财务费用及有关税费);F一木材生产经营利润。

　　In the formula: E-forest asset evaluation value; W-Total sales revenue; C - Wood operating costs (including transportation costs, sales expenses, management expenses, financial expenses, and related taxes and fees); F - Profit from timber production and operation.

　　木材市场价倒算法主要用于成、过熟林的林木资源资产评估，但在一般的收益现值法、林地期望价法、收获现值法中，其林分主伐的预期收获的计算均是采用该法进行，它是森林资源资产评估中最基本的方法。

　　The timber market price inversion algorithm is mainly used for the evaluation of forest resource assets in mature and overripe forests. However, in general methods such as present value of income, expected value of forest land, and present value of harvest, this method is used to calculate the expected harvest of the main cutting of the forest stand. It is the most basic method in forest resource asset evaluation.

　　当森林培育与木材生产为同一方时，评估人员应结合评估目的等因素，恰当确定是否扣减木材生产经营利润F。

　　When forest cultivation and wood production are the same, evaluators should consider factors such as evaluation purposes to determine whether to deduct the profit F from wood production and operation.

　　(1)选择评估方法。本题可考虑采用木材市场价倒算法评估。

　　(1) Choose an evaluation method. This question can be evaluated using the wood market price inversion algorithm.

　　(2)调查后搜集到的相关技术经济指标。

　　(2) Relevant technical and economic indicators collected after investigation.

　　①木材价格。木材价格以委托评估资产附近林产品交易市场木材销售价为基础，结合待评估林木资产的实际平均胸径综合确定木材的平均售价。

　　① Wood prices. The price of timber is based on the sales price of timber in the forest product trading market near the entrusted evaluation asset, and the average selling price of timber is determined by combining the actual average breast height diameter of the evaluated forest asset.

　　经调查分析，桦原木售价为800元/立方米，桦综合材售价为600元/立方米。

　　After investigation and analysis, the selling price of birch logs is 800 yuan/cubic meter, and the selling price of birch composite materials is 600 yuan/cubic meter.

　　②木材经营成本。木材经营成本主要包含伐区设计费、检尺费、采造集装、运费、销售管理费等，以出材量为计算基数，合计为170元/立方米。

　　② Wood operating costs. The operating costs of timber mainly include cutting area design fees, measuring fees, container loading fees, transportation fees, sales management fees, etc., calculated based on the output of timber, totaling 170 yuan/cubic meter.

　　③木材销售税费。木材销售税费主要包含增值税、城建税、维简费、不可预见费等，合计按销售收入的18%征收。

　　③ Wood sales tax and fee. The sales tax for timber mainly includes value-added tax, urban construction tax, maintenance fees, unforeseeable expenses, etc., which are levied at a total of 18% of the sales revenue.

　　④经营利润率。按木材经营成本的 16%计算。

　　④ Operating profit margin. Calculated at 16% of the operating cost of wood.

　　⑤出材率。按委估资产地方标准“xx市县林区商品林主要树种出材率表”，胸径为15厘米的桦木出材率为 60%(其中原木 25%，综合材 35%)。

　　⑤ Material output rate. According to the local standard for asset valuation, the yield rate of main tree species in commercial forests in XX city and county forest areas is 60% for birch with a breast height diameter of 15 centimeters (including 25% for logs and 35% for composite timber).

　　(3)根据上述指标，评估过程及结论如下:

　　(3) Based on the above indicators, the evaluation process and conclusion are as follows:

　　①主伐收入W=50x180x25%x800+50x180x35%x600=3690000(元)

　　① Main logging revenue W=50x180x25% x800+50x180x35% x600=3690000 (yuan)

　　②主伐成本=经营成本+销售税费

　　② Main cutting cost=operating cost+sales tax

　　C=(50x180x25%+50x180x35%)x170+3690 000x18%=1582 200(元)

　　C=(50x180x25%+50x180x35%) x170+3690000x18%=1582200 (yuan)

　　③木材经营利润F=1582200x16%=253 152(元)

　　③ Wood operating profit F=1582200x16%=253 152 (yuan)

　　④该林分评估值=3690000-1582200-253 152 =1 854 648 (元)

　　④ The assessed value of this forest stand is 3690000-1582200-253 152=1854648 (yuan)

　　2.市场成交价比较法

　　2. Market transaction price comparison method

　　市场成交价比较法是将相同或类似的森林资源资产的现行市场成交价格作为比较基础，估算拟评估森林资源资产评估值的方法。

　　The market transaction price comparison method is a method of estimating the evaluation value of forest resource assets based on the current market transaction prices of the same or similar forest resource assets.

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