摘要
增值税属价外税,由此引出项目财务评价的两种计价方法。本文从项目财务评价的特点、目的、评价方法的适用性等方面,对两种方法进行了分析研究,从而提出具体的意见,使项目财务评价简便易行,又有可靠的依据。
As a price excluding tax, value-added tax is calculated in two ways in financial evaluation. The paper analyzes these two methods in respects of the characteristics, purpose and applicability of financial evaluation before proposing the measures for the reliable and easy financial evaluation.
出处
《有色冶金设计与研究》
2005年第2期78-82,85,共6页
Nonferrous Metals Engineering & Research
关键词
财务评价
增值税
含税价格
不含税价格
Financial evaluation
value-added tax
tax-including price
tax-excluding price
