投资项目财务评价如何合理体现增值税法相关条文修改

摘要

According to newly amended China value-added tax law in 2009, taxpayer is allowed to use input tax of purchasing fixed assets to offset the output tax. New revision concerned has made in financial evaluation of investment project. Based on real case, the related adjustment is analyzed and put forward accordingly.%自2009年起．我国增值税法允许纳税人购进固定资产的进项税可以用于抵扣销项税，从而对投资项目的财务评价工作提出了新的要求。本文结合实际例子，提出了相应的处理办法。