Therefore, this article attempt to value-added tax transformation on the cash flow, tax, after-tax net income, expected rate of return and other indicators of changes in investment analysis to study the value-added tax of enterprises and the whole social investment stimulus. 因此,本文试图通过增值税转型对现金流量、税负、税后净利润、预期收益率等投资指标变动的分析来研究增值税转型对企业及整个社会投资的刺激作用。