The income method is one of a method of forestland asset evaluation. Along with the deepening of the forestry property right system reform, forest land trading is more and more frequent, forest land rent payment and income method formula present various forms. This paper based on the analysis of the two kinds of formula of the income method from, and according to the way the forest land of getting net benefits. Then this paper puts forward three income method calculate formula in different income cases, analysis the applicability of the formula of all kinds of income method, and illustrate the application of the income method, aims to further improve the forest assets evaluation method system, to provide technical support for forest land asset appraisal business.%收益法是林地资产评估中常用的一种方法，随着林业产权制度改革深入推进，林地交易行为越来越多，林地租金支付方式呈现各种形式，收益法公式形式多样。在分析《森林资源资产评估技术规范(试行)》中涉及的两种收益法公式的基础上，根据林地纯收益获取的方式，提出三种不同收益情况下的收益法计算公式，分析各种收益法计算公式的适用性，并举例说明收益法的应用，旨在进一步完善林地资产评估方法体系，为开展林地资产评估业务提供技术支撑。
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