基于增值税转型改革的火电项目经济评价研究

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。

Studies on the Economic Evaluation of Thermal Power Projects Based on the VAT Transformation Reform

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.