This paper expounded the connotation of the project economy. Combining with the analysis of the impact of "Change from Business Tax to Value-added Tax" on the the economic evaluation of the project investment, it put forward the countermeasures of the economic evaluation of the project investment after "Change from Business Tax to Value-added Tax": Firstly, to reduce the risk caused by tax punishment, it is necessary to improve the internal control system and implement well the value-added tax; Secondly, by measuring and sharing the income, the identity of the taxpayer can be determined;Thirdly, enterprise project managers should positively response to market change after "Change from Business Tax to Value-added Tax". This paper analyzed a case of the impact of "Change from Business Tax to Value-added Tax"on operating cost, and pointed out the effect of"Change from Business Tax to Value-added Tax"on tax burden.%本文就项目经济的内涵进行了阐述,结合项目投资的经济评价中营改增后会造成的影响分析,我们提出了项目投资经济评价在营改增后的对策:一是要降低由于税务处罚的风险,必须要完善内控制度,落实好增值税;二是通过测算分享收入的高低,可以对纳税人的身份确定;三是企业项目管理人应趋利避害积极应对营改增后的市场变革.文章分析了经营成本在"营改增"后的影响的个案分析,指出"营改增"对企业综合税负的影响.
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