PPP模式下城市地下综合管廊项目收入所得税问题研究

发布时间：2018-05-20 22:16

本文选题：PPP + 城市地下综合管廊项目　；参考：《天津理工大学》2017年硕士论文

【摘要】：目前,我国大力推广城市地下综合管廊建设,但由于建设成本较高、投资回收周期较长、市场激励有限等原因导致供给不足。PPP模式是我国近年来发展并迅速推广且应用于城市地下综合管廊建设与运营的方式之一,通过PPP模式将城市地下综合管廊的建设与运营阶段捆绑,可以吸引社会资本注入建设阶段投资,降低运营阶段投资,降低供给总成本,同时政府部门也可以行使监管权,提高项目质量,从而从根本上提高居民生活条件。需要注意的是,城市地下综合管廊项目在PPP的推进下也离不开所得税税收政策的支持,由于入廊管线单位众多,例如广播电视管网、供水管网、排水管网、供电管网等,城市地下综合管廊得到的收入是多方供给的收入,有能完全覆盖成本的,也有无任何收益的。据此,在所得税方面与传统模式就有了区别,传统模式下,由政府部门自己建设管理运营,收益上交;在PPP模式下,建设与运营捆绑,社会资本需用运营阶段的资金来弥补建设阶段的成本,因此就有收益,需交所得税,由于收入来源的种类繁多,公益性不同,如若税收负担较重,最终也会转嫁给政府承担。基于此,用聚类分析对不同的收入来源进行分类,根据收入来源的性质不同来设计所得税的征收与税收优惠,以此激励社会资本积极加入城市地下综合管廊项目的建设。本文基于文献研究,设置相关指标,并对30名从事城市管网工作的相关人员发放问卷,采用聚类分析按收入来源的不同对入廊管线单位进行分类。在此基础上运用专家打分法分析影响所得税的相关因素,结合现有税收政策及PPP模式下城市地下综合管廊的相关政策,按照收入来源不同对其所得税进行税收政策的设计及操作。本文引入收入来源法对城市地下综合管廊的收入进行分类并计算所得税,分析了PPP模式下城市地下综合管廊项目所得税影响的相关路径,并揭示了相互之间的作用机理,为鼓励社会资本参与PPP模式下城市地下综合管廊项目提供所得税税收方面的借鉴和支持。
[Abstract]:At present, our country vigorously popularizes the construction of urban underground comprehensive pipe gallery, but because of the high cost of construction, the investment recovery period is longer. Due to the limited market incentive, PPP model is one of the ways to develop and popularize in recent years and be applied to the construction and operation of urban underground comprehensive plumbing gallery. Through the PPP model, the construction and operation phase of the urban underground comprehensive pipe corridor can be tied up, which can attract social capital to invest in the construction stage, reduce the investment in the operation phase, reduce the total supply cost, and at the same time, the government can exercise the right of supervision. Improve the quality of the project, so as to fundamentally improve the living conditions of residents. It should be noted that under the promotion of PPP, the city underground integrated pipe corridor project can not be separated from the support of income tax policy. Because of the large number of pipeline units entering the corridor, such as radio and television networks, water supply networks, drainage networks, power supply networks, and so on, The income of urban underground plumbing is a multi-supply income, some can cover the cost completely, and there is no income. Therefore, there is a difference between the income tax and the traditional mode, under the traditional mode, the government departments build and manage their own operation, and the income is handed over; in the PPP mode, the construction and operation are bundled together. The social capital needs to make up the cost of the construction stage with the funds of the operation stage, so it has the benefit, it needs to pay the income tax, because the income source is various, the commonweal nature is different, if the tax burden is heavy, it will be transferred to the government eventually. Based on this, this paper classifies different income sources by cluster analysis, designs income tax collection and tax preference according to the nature of income sources, so as to encourage social capital to actively participate in the construction of urban underground comprehensive plumbing corridor project. Based on the literature research, this paper sets up related indexes, and issues questionnaires to 30 persons who are engaged in urban pipe network work. Cluster analysis is used to classify the pipeline units in corridor according to the different sources of income. On this basis, using the expert scoring method to analyze the related factors affecting income tax, combined with the existing tax policy and the PPP model of the city underground comprehensive plumbing related policies, Design and operate the income tax policy according to the source of income. This paper introduces the income source method to classify and calculate the income tax of the urban underground integrated pipe corridor, analyzes the related path of the income tax impact of the urban underground integrated pipe corridor project under the PPP model, and reveals the interaction mechanism. In order to encourage social capital to participate in the PPP model of urban underground integrated plumbing project to provide income tax reference and support.
【学位授予单位】：天津理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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