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建设项目经济评价如何从含税价转换为不含税价
引用本文:许成兵.建设项目经济评价如何从含税价转换为不含税价[J].现代经济信息,2010(2).
作者姓名:许成兵
作者单位: 
摘    要:论述转换时流动资金需要加上进项税,利润与利润分配表中不应扣减增值税,但仍需要扣减营业税金及附加,项目投资现金流量表及项目资本金现金流量表等表格不应再将增值税作为流出项。投资利税率指标需要加上增值税额。对于免增值税项目,不含税价格体系有较大的调整。国民经济评价没有转换的问题。

关 键 词:经济评价  含税价  不含税价  转换  

How to turn "Before VAT Price" into "After VAT Price" on Financial Analysis of Investment Project Evaluation
Abstract:This paper tells us how to turn Before VAT Price into After VAT Price on financial analysis of investment project evaluation.Calculating the circulating fund must with the VAT on selling when you use the After VAT Price;In the Statement of Profit and Profit Distributed,there need not reduce the VAT any more,but should reduce the surcharge fees just like before;The VAT is not as the cash outflow item in the Statement of Full Cash Flow and Statement of own Cash Flow;the profit and tax of total investment rate...
Keywords:Financial Analysis  Before VAT Price  After VAT Price  Transfer    
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