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。 Discussed the conversion of liquid funds need to add input tax, “profit and profit distribution table ” should not deduct value-added tax, but still need to deduct business taxes and surcharges, “project investment cash flow statement” and Project capital cash flow statement "and other forms should no longer VAT as outflow. Investment profit tax rate indicators need to add value-added tax. For VAT-exempt items, the tax-free price system has been greatly adjusted. National Economic Evaluation does not convert the issue.