关于BT投融资建设模式所适用的营业税政策的思考

发布时间：2018-06-10 07:50

本文选题：融资建设 + BT　；参考：《中国注册会计师》2015年04期

【摘要】：正一、BT模式的特点及项目运作模式BT(Build Transfer,即"建设—移交")投融资建设模式(以下简称BT模式)是国际上比较成熟和通行的一种投融资建设方式,近年来在国内很多城市基础设施项目中得到了广泛应用。实行BT模式的政府投资项目,一般由各级地方政府授权确定项目业主,由项目业主通过招标方式选择投融资人,投融资人负责建设资金的筹集和项目建设,
[Abstract]:The characteristics of BT mode and the project operation mode BTHBuild transfer (hereinafter referred to as BT mode) is a more mature and popular investment and financing construction mode in the world. In recent years, it has been widely used in many urban infrastructure projects in China. For government-invested projects with BT mode, the local governments at all levels generally authorize the determination of project owners, and the project owners select investors and financiers by way of tendering, and the investors and financiers are responsible for raising construction funds and building projects,
【作者单位】：广州岭南会计师事务所;
【分类号】：F812.42

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