PPP税制设计与域外经验借鉴

发布时间：2018-07-17 15:14

【摘要】：政府与社会资本合作(PPP)是政府采取竞争性方式择优选择具有投资、运营管理能力的社会资本并与其按照平等协商原则订立合同,明确责权利关系,由社会资本提供公共服务,政府依据公共服务绩效评价结果向社会资本支付相应对价,保证社会资本获得合理收益。PPP的出发点和落脚点就是公共性以及在此基础上对公共利益的追求。PPP制度设计历来强调公共部门应当在公共领域依法正当行使公共权力,以有效地提供公共物品,保障公共秩序和公共利益。PPP特许经营项目的大规模推进需要进一步明确其税收政策,其复杂性和高风险以及相应的法制环境需要税收政策支持。借鉴域外PPP项目的特殊税收政策和优惠制度设立,我国应提高PPP项目税收政策优惠力度的合理性以保障投资者合理回报;同时,针对PPP项目特点有效扶持和实施一次性、临时性的税收优惠政策,以及加强PPP项目税收政策与其他财政政策及公共政策的协调性,提高政策效益和功能。
[Abstract]:The cooperation between government and social capital (PPP) is that the government chooses the social capital with the ability of investment, operation and management in a competitive way and concludes a contract with it in accordance with the principle of equality and consultation, defines the relationship between responsibility and rights, and provides public services by social capital. According to the results of public service performance evaluation, the government pays corresponding consideration to social capital. The starting point and end of ensuring the social capital to obtain the reasonable income. PPP is publicity and the pursuit of the public interest. PPP system design has always emphasized that the public sector should exercise the public power properly in the public domain according to the law. In order to effectively provide public goods and protect public order and public interest, the large-scale promotion of the franchise project needs to further clarify its tax policy, and its complexity and high risk, as well as the corresponding legal environment, need tax policy support. Drawing lessons from the establishment of special tax policy and preferential system of overseas PPP projects, our country should improve the rationality of the preferential tax policies of PPP projects in order to ensure reasonable returns for investors, at the same time, we should effectively support and implement one-off policies in accordance with the characteristics of PPP projects. The temporary preferential tax policy, as well as strengthening the coordination of the PPP project tax policy with other fiscal policies and public policies, and improving the efficiency and function of the policy.
【作者单位】：中国人民大学财政金融学院;
【分类号】：F283;F812.42

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