欧盟及主要成员国关于PPP增值税的政策考虑与主要做法

发布时间：2018-12-29 20:44

【摘要】：有别于传统的政府提供公共产品的模式,PPP安排的特点是公私长期合作,通过收益、风险和责任的重新分配,提高公共产品的提供水平。税收对于PPP项目各当事方是否参与投资以及投资的强度会产生影响,同时当事方的税收待遇也可能影响与其他市场主体的竞争关系。欧盟以及其成员国的增值税法对于PPP项目各方当事人,特别是作为购买方的公共部门的影响加大,这些影响包括公共部门作为非增值税纳税人而最终负担进项税金,因提供方转嫁而使最终负担的增值税增加等。近年来,欧盟以及成员国已经开始关注增值税法对于PPP项目当事人的影响,并提出包括由公共部门采购模式转为消费(使用)者模式;对于增值税征收管理进行微调,引入反向征税机制,缩短增值税进销项税额申报期;引入增值税返还和补偿机制。同时欧盟也在其立法层面探讨有无必要为PPP项目规定特别待遇问题,这些经验和探讨值得借鉴。
[Abstract]:Different from the traditional mode of government providing public goods, PPP arrangement is characterized by long-term public-private cooperation, through the redistribution of benefits, risks and responsibilities to improve the provision of public goods. Tax will have an impact on whether or not the parties involved in the PPP project participate in the investment and the intensity of the investment. At the same time, the tax treatment of the parties may also affect the competitive relationship with other market players. The value added tax laws of the European Union and its member states have increased the impact on the parties to PPP projects, especially the public sector as purchasers, including the public sector as a non-VAT taxpayer and ultimately bearing the income tax. An increase in the value added tax (VAT) that is the ultimate burden due to the transference of the provider. In recent years, EU and member states have begun to pay close attention to the impact of VAT law on the parties of PPP projects, and put forward the idea of changing the purchasing mode from public sector to consuming (using) model. The management of VAT collection should be adjusted, the reverse taxation mechanism should be introduced to shorten the period of VAT tax declaration, and the VAT refund and compensation mechanism should be introduced. At the same time, the EU also discusses whether it is necessary to provide special treatment for the PPP project at the legislative level. These experiences and discussions are worth learning from.
【作者单位】：宁波市国家税务局;
【分类号】：F283;F811.4

【相似文献】