浅析增值税转型对建设项目财务评价的影响

Discussion of the impact of VAT reform on financial evaluation of capital projects

通过实例介绍了增值税转型政策对建设项目各项财务评价指标数据带来的影响和变化,并给出转型前后的固定资产原值、成本费用、流转税金及附加利润、项目税后利润、项目评价指标等的计算公式及示例,供经济人员参考使用。

The impact of value added tax （VAT） reform on financial evaluation of capital projects is dis- cussed by case studies. In addition, a series of formulas for the calculation of original value of fixed assets, costs, VAT, profit after tax and project evaluation indexes, etc as well as case calculations are given, which provide a good reference for financial specialists.