增值税转型改革后投资项目财务评价研究
发布时间：2018-08-15 19:11
【摘要】：自2009年1月1日起我国开始全面实施增值税转型改革。这标志着我国增值税改革向前迈出了一大步,这将对我国经济的发展产生重要且长远的影响。国家实行增值税转型,购入固定资产进项税可以从销项税中抵扣,引起了项目在最初的成本收益的基础上,减轻了税收的负担,各类现金流量明显增加,投资效益也随之提升。增值税转型改革,允许企业抵扣购买固定资产所含的增值税,这是一项对企业有利的减税政策,也对积极财政政策产生了积极的影响。在财务评价工作中.要更为可靠地体现这一规定。本文在现有财务评价体系的基础上进行一些调整,主要包括正确计算购进固定资产进项税,计算应交增值税,适当修正项目投资现金流量表、资本金现金流量表、利润与利润分配表、财务计划现金流量表和资产负债表等。旨在准确反映项目的经营状况及现金流量、财务盈亏情况等,给投资项目的决策者提供科学可靠的依据,实现投资项目财务评价的基本目标。 本文通过对增值税转型改革后的研究,针对当前建设项目财务评价的需要,通过参考增值税转型改革后项目会计核算方法的不同,分析增值税转型改革后对建设项目财务评价的影响,运用理论结合实际需要,提出更为符合当前财税制度下的财务评价方法。
[Abstract]:Since January 1, 2009, our country has implemented the reform of VAT in an all-round way. This marks a big step forward in the reform of value-added tax, which will have an important and long-term impact on the development of China's economy. The country implements the VAT transformation, the income tax on the purchase of fixed assets can be deducted from the sales tax, which has caused the items to lighten the tax burden on the basis of the initial cost and income, and the cash flow of all kinds has increased obviously, and the investment benefit has also been improved. The reform of value-added tax (VAT), which allows enterprises to offset the value added tax (VAT) contained in the purchase of fixed assets, is a favorable tax reduction policy for enterprises and has a positive impact on the active fiscal policy. In financial evaluation. This provision should be more reliably embodied. On the basis of the existing financial evaluation system, this paper makes some adjustments, mainly including the correct calculation of the income tax on fixed assets, the calculation of the VAT payable, the appropriate revision of the project investment cash flow statement, the capital cash flow statement, Profit and profit distribution statement, financial plan cash flow statement and balance sheet, etc. The purpose is to accurately reflect the project's operating status, cash flow, financial profit and loss, and provide scientific and reliable basis for the decision makers of the investment project, and realize the basic objective of the financial evaluation of the investment project. Based on the research on the reform of VAT, this paper aims at the need of financial evaluation of current construction projects, and makes reference to the different accounting methods of the projects after the reform of VAT. This paper analyzes the impact of the transformation of VAT on the financial evaluation of construction projects, and puts forward a financial evaluation method which is more in line with the current financial and taxation system by combining the theory with the actual needs.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F285
本文编号：2185144
[Abstract]:Since January 1, 2009, our country has implemented the reform of VAT in an all-round way. This marks a big step forward in the reform of value-added tax, which will have an important and long-term impact on the development of China's economy. The country implements the VAT transformation, the income tax on the purchase of fixed assets can be deducted from the sales tax, which has caused the items to lighten the tax burden on the basis of the initial cost and income, and the cash flow of all kinds has increased obviously, and the investment benefit has also been improved. The reform of value-added tax (VAT), which allows enterprises to offset the value added tax (VAT) contained in the purchase of fixed assets, is a favorable tax reduction policy for enterprises and has a positive impact on the active fiscal policy. In financial evaluation. This provision should be more reliably embodied. On the basis of the existing financial evaluation system, this paper makes some adjustments, mainly including the correct calculation of the income tax on fixed assets, the calculation of the VAT payable, the appropriate revision of the project investment cash flow statement, the capital cash flow statement, Profit and profit distribution statement, financial plan cash flow statement and balance sheet, etc. The purpose is to accurately reflect the project's operating status, cash flow, financial profit and loss, and provide scientific and reliable basis for the decision makers of the investment project, and realize the basic objective of the financial evaluation of the investment project. Based on the research on the reform of VAT, this paper aims at the need of financial evaluation of current construction projects, and makes reference to the different accounting methods of the projects after the reform of VAT. This paper analyzes the impact of the transformation of VAT on the financial evaluation of construction projects, and puts forward a financial evaluation method which is more in line with the current financial and taxation system by combining the theory with the actual needs.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F285
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