PPP涉税问题研究
发布时间：2019-03-18 20:21
【摘要】：正PPP的成功运行是建立在项目自身"财务平衡"的基础上的,而在此方面,税收激励措施又有着不可或缺的作用。在与政府的合作过程中,税收是社会资本不能控制的变量,其高低及变化将直接影响着社会资本的运营成本与服务价格水平,PPP税收法规制度的设计成为决定PPP发展的关键因素之一。所
[Abstract]:The successful operation of positive PPP is based on the "financial balance" of the project itself, and in this respect, tax incentives play an indispensable role. In the process of cooperation with the government, taxation is an uncontrollable variable of social capital, and its level and change will directly affect the operating cost and service price level of social capital. The design of PPP tax regulations has become one of the key factors to determine the development of PPP. Place
【作者单位】： 中国财政科学研究院;
【分类号】：F812.42;F283
本文编号：2443210
[Abstract]:The successful operation of positive PPP is based on the "financial balance" of the project itself, and in this respect, tax incentives play an indispensable role. In the process of cooperation with the government, taxation is an uncontrollable variable of social capital, and its level and change will directly affect the operating cost and service price level of social capital. The design of PPP tax regulations has become one of the key factors to determine the development of PPP. Place
【作者单位】： 中国财政科学研究院;
【分类号】：F812.42;F283
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