【摘要】：自2009年1月1日起我國開始全面實(shí)施增值稅轉(zhuǎn)型改革。這標(biāo)志著我國增值稅改革向前邁出了一大步,這將對我國經(jīng)濟(jì)的發(fā)展產(chǎn)生重要且長遠(yuǎn)的影響。國家實(shí)行增值稅轉(zhuǎn)型,購入固定資產(chǎn)進(jìn)項稅可以從銷項稅中抵扣,引起了項目在最初的成本收益的基礎(chǔ)上,減輕了稅收的負(fù)擔(dān),各類現(xiàn)金流量明顯增加,投資效益也隨之提升。增值稅轉(zhuǎn)型改革,允許企業(yè)抵扣購買固定資產(chǎn)所含的增值稅,這是一項對企業(yè)有利的減稅政策,也對積極財政政策產(chǎn)生了積極的影響。在財務(wù)評價工作中.要更為可靠地體現(xiàn)這一規(guī)定。本文在現(xiàn)有財務(wù)評價體系的基礎(chǔ)上進(jìn)行一些調(diào)整,主要包括正確計算購進(jìn)固定資產(chǎn)進(jìn)項稅,計算應(yīng)交增值稅,適當(dāng)修正項目投資現(xiàn)金流量表、資本金現(xiàn)金流量表、利潤與利潤分配表、財務(wù)計劃現(xiàn)金流量表和資產(chǎn)負(fù)債表等。旨在準(zhǔn)確反映項目的經(jīng)營狀況及現(xiàn)金流量、財務(wù)盈虧情況等,給投資項目的決策者提供科學(xué)可靠的依據(jù),實(shí)現(xiàn)投資項目財務(wù)評價的基本目標(biāo)。 本文通過對增值稅轉(zhuǎn)型改革后的研究,針對當(dāng)前建設(shè)項目財務(wù)評價的需要,通過參考增值稅轉(zhuǎn)型改革后項目會計核算方法的不同,分析增值稅轉(zhuǎn)型改革后對建設(shè)項目財務(wù)評價的影響,運(yùn)用理論結(jié)合實(shí)際需要,提出更為符合當(dāng)前財稅制度下的財務(wù)評價方法。
[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.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F285

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