试论增值税改革对建设项目经济评价的影响分析

Analysis on the Impact of VAT Reform on Economic Evaluation of Construction Projects

从增值税改革后计算方式的变化以及对于价格体系的影响出发,研究分析了增值税改革后对于经济评价测算的影响,并给出了在经济评价表格中对于增值税的具体处理方法;同时通过实证分析,得出了增值税调整前后对于主要评价指标内部收益率、财务净现值以及投资回收期的影响程度,希望对建筑企业准确把握增值税改革对建设项目经济评价的影响,提高经济评价工作的准确性提供参考。

Based on the change of calculation method after VAT reform and its impact on the price system,studies and analyzes the impact of VAT reform on economic evaluation,and gives the specific treatment method of VAT in the economic evaluation table.At the same time,through empirical analysis,obtains the impact of IRR,FNPV and other main evaluation indexes before and after VAT adjustment,hopes to privide reference for accurately grasping the impact of VAT reform on the economic evaluation of construction projects and improving the accuracy of economic evaluation.