| 基于增值税转型改革的火电项目经济评价研究 |
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| 引用本文： | 陈国伟,何春,郭希成.基于增值税转型改革的火电项目经济评价研究[J].电力技术经济,2010,22(7):36-39,44. |
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| 作者姓名： | 陈国伟 何春 郭希成 |
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| 作者单位： | 江苏省电力设计院,江苏,南京,211102 |
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| 摘 要： | 自2009年1月1日起，全国所有地区、行业正式推行增值税转型改革。分析了增值税转型改革对火电项目投资与运营的影响，并结合火电项目的实例，运用3种比较实用的经济评价方法，对实施增值税转型火电项目经济性进行了量化分析，从而为火电项目的投资决策提供参考。
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| 关 键 词： | 增值税转型 火电项目 项目投资 经济评价 |
Studies on the Economic Evaluation of Thermal Power Projects Based on the VAT Transformation Reform |
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| CHEN Guo-wei,HE Chun,GUO Xi-cheng.Studies on the Economic Evaluation of Thermal Power Projects Based on the VAT Transformation Reform[J].Electric Power Technologic Economics,2010,22(7):36-39,44. |
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| Authors: | CHEN Guo-wei HE Chun GUO Xi-cheng |
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| Institution: | (Jiangsu Electric Power Design Institute, Nanjing 211102, China) |
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| Abstract: | Whereas the VAT transformation reform has been formally implemented in all the regions and sectors in China since January 1, 2009, this study, based on theoretical analysis, analyzes the impacts of the reform on the investment and operation of thermal power plants. Taking the examples of specific projects, the paper provides a quantitative study on the economy of the thermal power projects that have adopted the VAT transformation with three practical economical evaluation methods. The study is of rewarding significance to the decision-making of the investment for future thermal power projects. |
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| Keywords: | value-added tax transformation thermal power project project investment economical evaluation |
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