消费型增值税对化工投资项目财务分析的影响

Impact of Fixed Assets Transformation on Financial Analysis

简要解读了固定资产增值税转型的有关政策。提出在可行性研究报告投资估算中的具体操作和计算,分析了增值税转型后对行业不同类型、性质投资项目的影响。提出资金筹措中对准予抵扣税金的处理方式。分析了增值税转型对可行性研究报告财务分析的影响,提出了对财务报表的具体处理方法。

To explain the policy on value-added tax transformation of fixed-assets.To propose detailed calculation ways concerned in the investment estimation of feasibility study report.To analyze the impact of value-added tax transformation on different industries,different investment project and financial analysis in the feasibility study report.The way on set-off taxation in financing method and the way on financial statement are also put forward.