NCF0=-80000NCF1=80000*0.75-50000*0.75+折旧抵税10000*0.25-30000*0.75-8000= -5500NCF2=150000*0.75-40000*0.75+折旧抵税10000*0.25-40000*0.75+8000=63000净现值=-80000+（-5500）/（1+5%）+63000/(1+5%)/(1+5%)= -28095.24<0该项目不可行
