建设项目经济评价如何从含税价转换为不含税价  

作　　者：许成兵 

机构地区：[1]东华工程科技股份有限公司

出　　处：《现代经济信息》2010年第1期-,共2页Modern Economic Information

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。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, the BEP should do some modification. The balance of VAT on purchase must turn into the operating cost for VAT on selling free item.

关 键 词：建设 项目经济评价 增值税 现金流量表 国民经济评价 项目资本金 利润分配表 资金需要 转换 项目投资 扣减 价格体系 利税率 进项税 指标 营业 问题 税金 税额 流动 

分 类 号：F275[经济管理—企业管理]