我国PPP税收激励政策研究

发布时间：2018-10-23 14:27

【摘要】：近年来,从中央到各地方政府都高度重视PPP的发展,相继出台了一些政策和措施引导社会资本进入公共基础设施和公共服务领域,我国PPP模式从预热走向落地。从这一模式自身的特点以及其他国家PPP的发展实践来看,合理有效的税收激励政策乃是促进PPP模式推广及顺利实施的重要手段。然而,从我国当前的PPP税收激励政策现状来看,现行的PPP税收激励政策在项目全生命周期中的各主要涉税环节还存在诸多问题,我国尚未建立起适合PPP发展的税收激励体系,另一方面,从PPP项目整体的角度出发,现行的PPP税收激励政策还存在其他一些问题,如税收激励政策导向不明确、税收减免与当前财税体制改革不适应等。针对我国现行PPP税收激励政策存在的上述问题,结合我国当前的税制背景以及PPP模式的应用实践,本文建议尽快建立适合PPP发展的税收政策激励体系;同时,要适度提高税收优惠力度,扩大优惠覆盖范围;还应该按照PPP项目盈利性高低提供差别化的优惠待遇,明确税收政策激励导向;在相关税收减免机制的设计上,需要充分考虑PPP项目受益范围,使之与当前财税体制改革相适应。此外,考虑到我国当前大力推广PPP模式的需要,本文还呼吁相关部门研究制定并定期颁布关于PPP模式的税收政策操作指南,以打消社会资本对PPP项目的涉税疑虑,使其更好地享受税收优惠待遇,从而充分发挥税收政策的调节作用,促进我国PPP模式的进一步推广和实施。
[Abstract]:In recent years, from the central government to the local governments have attached great importance to the development of PPP, have introduced a number of policies and measures to guide social capital into the public infrastructure and public services, China's PPP model from preheating to landing. From the characteristics of this model and the development practice of PPP in other countries, a reasonable and effective tax incentive policy is an important means to promote the promotion and smooth implementation of the PPP model. However, from the current situation of PPP tax incentive policy in China, there are still many problems in the main tax-related links of the current PPP tax incentive policy in the whole life cycle of the project. China has not yet established a tax incentive system suitable for the development of PPP. On the other hand, from the point of view of the whole PPP project, there are some other problems in the current tax incentive policy of PPP, such as the unclear orientation of the tax incentive policy, the inadaptability of tax relief and exemption to the current reform of the fiscal and tax system, and so on. In view of the above problems existing in China's current PPP tax incentive policy, combined with the background of our current tax system and the application of the PPP model, this paper proposes to establish a tax policy incentive system suitable for the development of PPP as soon as possible, at the same time, In order to appropriately improve the intensity of tax preference and expand the coverage of preferential treatment, we should also provide differential preferential treatment according to the profitability of the PPP project, clarify the direction of tax policy incentives, and design the relevant tax relief mechanism. The benefit scope of PPP project should be fully considered to adapt to the current reform of fiscal and taxation system. In addition, considering the need of popularizing the PPP model in our country, this paper also appeals to the relevant departments to study and formulate and issue periodically the operating guidelines on the tax policy of the PPP model, in order to dispel the doubts of social capital about the tax of PPP projects. It can make it enjoy the preferential treatment of tax better, so as to give full play to the regulatory role of tax policy, and promote the further promotion and implementation of the PPP model in our country.
【学位授予单位】：河南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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