A DC-to-AC converting circuit includes a transformer, a first modulation switching circuit, a second modulation switching circuit and a third modulation switching circuit, an inverter switching circuit and a controlling unit. Under control of the controlling unit, two of the first, second and third modulation switching circuits are selectively enabled according to the magnitude of the input voltage, so that electric energy of the input voltage is magnetically transmitted to the first primary winding, a second primary winding or a serially-connected winding assembly of the first primary winding and the second primary winding, and a turn ratio of the transformer is adjustable.