“营改增”对有色金属加工工程财务评价影响

Impacts of “Change Sales Tax into Value-Added Tax” on Financial Evaluation of Nonferrous Metal Processing

文章结合有色金属加工的特点,以铜板带箔加工项目在"营改增"的影响为例,分析了总投资、总成本费用等计算差异,阐述了项目财务评价应做出的调整内容与参数。通过多组财务数据得出结论,"营改增"有利于降低有色金属加工企业总成本和税负水平,增加利润,盈利能力指标均有提高,这对于提高有色金属加工工程财务评价的准确性和项目决策、运营有重要的指导价值。

Combined with the characteristics of nonferrous metal processing, this paper takes the impact of "Change sales tax into value-added tax" on copper plate and foil processing project as an example, analyzes the calculation differences of total investment, total cost and expense, and expounds the adjustment contents and parameters that should be made in the financial evaluation of the project. Based on multiple sets of financial data, the conclusion is drawn that "Change sales tax into value-added tax" is conducive to reducing the total cost and tax burden level of nonferrous metal processing enterprises, increasing profits and improving profitability indicators, which has important guiding value for improving the accuracy of financial evaluation of nonferrous metal processing engineering and project decision-making and operation.