In 1997, the Intergovernmental Panel on Climate Change (IPCC) included Land Use, Land-Use Change and Forestry (LULUCF) in the national greenhouse gas inventory guidelines (Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories). The guidelines provided specific recommendations for estimating carbon emissions resulting from land-use changes and carbon removal in the forestry sector. In 2003, the IPCC published the Good Practice Guidance for Land Use, Land-Use Change and Forestry. The most recent version of these guidelines is the 2006 IPCC Guidelines for National Greenhouse Gas Inventories.FANCA, referring to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories, has prepared the greenhouse gas emissions inventory report for the forestry sector based on the results of the national forest resource survey, in conjunction with forestry statistical data. The report indicates that in recent years, forest carbon removal has approached a stable state. The latest estimate shows that in 2025, the forest carbon sink in Taiwan is approximately 21.727 million metric tons of CO2. 2025 Republic of China Greenhouse Gas Inventory Report （Source：Climate Change Administration Ministry of Environment）
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