PPP模式税收法律问题研究

发布时间：2018-05-31 08:23

本文选题：PPP模式 + 公共性　；参考：《山西财经大学》2017年硕士论文

【摘要】：中国经济正在并且将长期保持在一个中高速发展的轨道上,在制造业与房地产业增速双双下滑的局面下,如何保持经济增速并且实现经济结构的转型升级就是摆在中国政府面前的一大难题。由于之前高速的经济发展导致地方政府债台高筑,这样的发展模式不可为继,于是政府将目光投向了民间资本。PPP模式起源于英国,在美国、德国、澳大利亚等欧美发达国家以及越南、菲律宾等发展中国家都得到了充分的发展和完善。PPP模式以其突出的公共属性以及对经济转型的巨大意义进入了政府的视野,成为了政府实现其经济目标的重要抓手。但是PPP模式的推广并非一帆风顺。由于PPP模式相关的政策不明朗,法律法规不健全,民间资本大多处于观望、等待的状态。尤其是税收政策及法律的缺失更是造成这一局面的主要因素。为了改变这一局面,国内学者加大了对PPP模式税收政策及法律问题的研究。本文在可参考文献不多的情况下,重点在税收政策及法律法规方面进行了研究。我国现有PPP模式政策及法律存在着一些不足。首先,由于PPP模式涉及的行业广、环节多,一些特殊的涉税问题没有明确规定;其次,税收优惠政策的覆盖面过于狭窄,无论是范围还是年限都存在改进的必要;再者,税收减免政策与我国当前的税制改革存在冲突;最后,社会资本获得的政府补助及股利让渡应该如何纳税并没有规定。PPP模式在国外推行较早,虽然没有国家对PPP模式的税收进行专项立法,但是有很多值得借鉴的经验做法。诸如,土地的购置及出让,企业所得税以及增值税等方面的优惠规定都较为成熟。在分析了自身存在问题以及国外经验做法之后,本文提出了自己的建议:首先,PPP模式税收法律的制定与完善必须严格按照税收法定的原则;其次,提高PPP模式相关税收的法律效力等级,但应避免专项立法造成的税制冲突;再者,继续完善相关的税收优惠政策,尤其是企业所得税、增值税和土地优惠政策;然后,建立区别对待的税收优惠政策,避免笼统的一刀切做法;最后,对政府补助及股利让渡进行税务处理,分清地方与中央的事权和支出责任,防止灰色地带的出现。
[Abstract]:China's economy is and will remain on the track of medium and high speed development for a long time, with the growth rate of both manufacturing and real estate declining. How to maintain economic growth and achieve economic restructuring is a big problem for the Chinese government. Since the rapid economic development in the past led to high levels of local government debt, such a development model could not be continued, so the government turned its attention to the private capital. PPP model originated in the United Kingdom, in the United States and Germany. Australia and other developed countries in Europe and the United States, as well as developing countries such as Vietnam and the Philippines, have been fully developed and perfected. PPP model has entered the government's field of vision with its outstanding public attributes and great significance to economic transformation. Has become the government to achieve its economic objectives an important grasp. But the spread of the PPP model has not been easy. Due to the uncertain policies related to the PPP model, the laws and regulations are not perfect, private capital is mostly in the state of wait-and-see and waiting. Especially the lack of tax policy and law is the main factor of this situation. In order to change this situation, domestic scholars have increased the research on tax policy and law of PPP model. In the case of few references, this paper focuses on tax policy and laws and regulations. There are some deficiencies in our country's existing PPP model policies and laws. First, because the PPP model involves a wide range of industries, there are many links, some special tax-related issues are not clearly stipulated; secondly, the coverage of preferential tax policies is too narrow, whether the scope or the number of years there is a need to improve; There is a conflict between tax relief policy and the current tax reform of our country. Finally, there is no stipulation on how to pay tax on the government subsidy and dividend transfer of social capital in foreign countries. Although there is no specific legislation on PPP tax, there are many experiences and practices worth learning from. For example, the purchase and sale of land, corporate income tax and value-added tax and other aspects of preferential provisions are more mature. After analyzing its own problems and foreign experiences and practices, this paper puts forward its own suggestions: firstly, the formulation and perfection of PPP model tax law must be strictly in accordance with the principle of tax law; secondly, Improve the legal effect of PPP model, but avoid the tax conflicts caused by special legislation; further, continue to improve the relevant tax preferential policies, especially corporate income tax, value-added tax and land preferential policies; then, We should establish preferential tax policies that are treated differently and avoid a general one-size-fits-all approach. Finally, we should deal with government subsidies and dividend transfers in order to distinguish between local and central authorities' powers and expenditure responsibilities, and prevent the emergence of grey areas.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

【相似文献】