This paper estimated the carbon sink and potential of forest management activities in China using the gross-net and net-net estimation method. The results showed that if the base year is set to 1990, the carbon sink of forest management in 2010, 2020, 2030, 2040 and 2050 is 58.7, 57.8, 58.4, 62.7 and 67.2 MtC·a-1, respectively, under the gross-net, and is 14.9, 17.5, 20.1, 26.0 and 31.7 MtC·a-1, respectively, under the net-net. If the base year is 2000, the carbon sink of forest management in 2010, 2020, 2030, 2040 and 2050 is 73.5, 72.1, 72.8, 78.1 and 83.6 MtC·a-1, respectively, under the gross-net, and is 2.0, 5.7, 9.3, 16.8 and 24.2 MtC·a-1, respectively, under the net-net. The carbon sink change trend of forest management is the same under the gross-net and net-net with the same base year, and the carbon sink amount is bigger under the gross-net than that under the net-net.