BT项目融资模式会计核算及税务问题研究

发布时间：2018-06-10 17:36

本文选题：BT项目 + 会计核算　；参考：《长安大学》2013年硕士论文

【摘要】：BT（建设转移）项目融资模式，是由BOT模式演进而来的，为缓解我国基础建设资金紧张的问题提供了有效途径。BT模式已经在我国广泛应用和快速发展，，但是与BT模式相关的会计政策尚没有明确的规范，这就使得进行BT项目的企业会计核算存在相应的问题，因此其有关会计核算及税务问题值得研究探讨。由此，本文主要针对BT项目融资模式下争议较大的会计核算和税务问题进行研究，具体内容如下：首先，进行研究背景分析，BT模式已成为缓解政府公共基础设施建设资金短缺的主要手段之一，然而我国BT项目的会计核算及税务问题没有规范，较多问题仍有争议性，包括BT业务是不是特许服务，不提供建造服务的项目公司是否要确认建造合同收入，将其确认为何种金融资产比较合适，BT项目借款费用资本化的问题，计提营业税的计税基础及具体适用的税率等问题。不同的企业采用不同的做法，既违背“可比性”的会计信息质量要求，这样下去也将会不利于BT项目的发展，由此，提出本文研究的必要性；其次，阐述BT模式的理论基础，主要是关于BT项目涵义的界定、BT项目的运作流程、实践应用以及采用BT项目融资模式的优势，为下文对BT项目的会计核算及税务问题的探讨和分析做准备；最后，对BT项目融资模式下具体会计核算及税务问题进行研究。一方面是理论分析，通过国际会计准则和我国会计准则中的一些政策，以及我国进行BT项目的上市公司目前在实务中采用的会计核算方法，分析BT项目会计核算尚存在的问题，并提出自己的观点。另一方面是从实际运用方面，根据不同情况下BT项目的不同特征，分析说明BT项目应采用的会计核算方法和适用的税务政策。论文通过分析总结并结合笔者自身的认识，在借鉴了大量的学术论文和相关会计政策的基础上，对BT模式下会计核算和税务问题提出观点和看法，具有一定的实践借鉴价值。
[Abstract]:BTT (Construction transfer) project financing model is evolved from bot model, which provides an effective way to alleviate the shortage of capital for infrastructure construction in China. BT model has been widely used and developed rapidly in our country. However, the accounting policies related to BT model are not clearly standardized, which makes the enterprise accounting for BT project have corresponding problems, so the related accounting and tax issues are worth to be studied and discussed. Therefore, this paper mainly focuses on the accounting and tax issues, which are controversial under BT project financing mode. The specific contents are as follows: first of all, The BT model has become one of the main methods to alleviate the shortage of funds for the construction of government public infrastructure. However, the accounting and tax problems of BT projects in China are not standardized, and many problems are still controversial. Including whether BT business is a concession service, whether a project company that does not provide construction services should recognize construction contract income and what kind of financial assets it is more appropriate to recognize as a financial asset, the question of capitalizing the borrowing costs of BT projects, The tax basis of business tax and the specific applicable tax rate and so on. Different enterprises adopt different methods, which not only violate the requirement of "comparability" of accounting information quality, but also will not benefit the development of BT project. Therefore, the necessity of this study is put forward. Secondly, the theoretical basis of BT model is expounded. It is mainly about the definition of BT project meaning and the operation process of BT project, the practical application and the advantages of adopting BT project financing mode, so as to prepare for the discussion and analysis of the accounting and tax issues of BT project below. The specific accounting and tax issues under BT project financing model are studied. On the one hand, through the analysis of the international accounting standards and some policies in the accounting standards of our country, as well as the accounting methods adopted by the listed companies carrying out BT projects in practice, the problems in the accounting of BT projects are analyzed. And put forward his own point of view. On the other hand, according to the different characteristics of BT project under different circumstances, the paper analyzes and explains the accounting method and applicable tax policy of BT project from the aspect of practical application. Based on the reference of a large number of academic papers and related accounting policies, this paper puts forward some viewpoints and views on accounting and taxation under BT mode, which has certain practical value for reference.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2

【引证文献】