PPP模式下社会资本方涉税问题分析
发布时间：2018-10-30 07:43
【摘要】：PPP项目具有投融资金额巨大、交易结构复杂、运作周期长等特点,模式尚在起步阶段,目前还没有统一的税收法律法规或文件对PPP模式运作过程中可能涉及的税务问题做出明确规定,本文结合工作实践,以社会资本方的角度引入PPP项目全周期主线,多维度、多主体对涉税情况进行分析研究,层层梳理PPP交易事项的复杂涉税事项,对PPP项目招投标阶段、商业谈判阶段、建造阶段、运营和移交阶段的涉税问题进行分析,并提出税务管理建议。
[Abstract]:The PPP project has the characteristics of huge investment and financing amount, complicated transaction structure, long operation cycle, etc. The model is still in its infancy. At present, there are no uniform tax laws and regulations or documents that may be involved in the operation of the PPP model. This paper introduces the main line of the whole cycle of the PPP project from the perspective of social capital in the light of the work practice. This paper analyzes and studies the tax-related situation of multi-subjects, combs the complex tax-related matters of PPP transaction, analyzes the tax-related issues in the PPP project bidding stage, commercial negotiation stage, construction stage, operation and transfer stage, and analyzes the tax-related issues in the PPP project bidding stage, the commercial negotiation stage, the construction stage, the operation and the transfer stage. And put forward tax administration suggestion.
【作者单位】： 中国建筑一局(集团)有限公司;
【分类号】：F285;F812.42
本文编号：2299382
[Abstract]:The PPP project has the characteristics of huge investment and financing amount, complicated transaction structure, long operation cycle, etc. The model is still in its infancy. At present, there are no uniform tax laws and regulations or documents that may be involved in the operation of the PPP model. This paper introduces the main line of the whole cycle of the PPP project from the perspective of social capital in the light of the work practice. This paper analyzes and studies the tax-related situation of multi-subjects, combs the complex tax-related matters of PPP transaction, analyzes the tax-related issues in the PPP project bidding stage, commercial negotiation stage, construction stage, operation and transfer stage, and analyzes the tax-related issues in the PPP project bidding stage, the commercial negotiation stage, the construction stage, the operation and the transfer stage. And put forward tax administration suggestion.
【作者单位】： 中国建筑一局(集团)有限公司;
【分类号】：F285;F812.42
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