【摘要】：PPP項(xiàng)目具有投融資金額巨大、交易結(jié)構(gòu)復(fù)雜、運(yùn)作周期長(zhǎng)等特點(diǎn),模式尚在起步階段,目前還沒有統(tǒng)一的稅收法律法規(guī)或文件對(duì)PPP模式運(yùn)作過程中可能涉及的稅務(wù)問題做出明確規(guī)定,本文結(jié)合工作實(shí)踐,以社會(huì)資本方的角度引入PPP項(xiàng)目全周期主線,多維度、多主體對(duì)涉稅情況進(jìn)行分析研究,層層梳理PPP交易事項(xiàng)的復(fù)雜涉稅事項(xiàng),對(duì)PPP項(xiàng)目招投標(biāo)階段、商業(yè)談判階段、建造階段、運(yùn)營(yíng)和移交階段的涉稅問題進(jìn)行分析,并提出稅務(wù)管理建議。
[Abstract]:The PPP project has the characteristics of huge investment and financing amount, complicated transaction structure, long operation cycle, etc. The model is still in its infancy. At present, there are no uniform tax laws and regulations or documents that may be involved in the operation of the PPP model. This paper introduces the main line of the whole cycle of the PPP project from the perspective of social capital in the light of the work practice. This paper analyzes and studies the tax-related situation of multi-subjects, combs the complex tax-related matters of PPP transaction, analyzes the tax-related issues in the PPP project bidding stage, commercial negotiation stage, construction stage, operation and transfer stage, and analyzes the tax-related issues in the PPP project bidding stage, the commercial negotiation stage, the construction stage, the operation and the transfer stage. And put forward tax administration suggestion.
【作者單位】： 中國(guó)建筑一局(集團(tuán))有限公司;
【分類號(hào)】：F285;F812.42

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本文編號(hào)：2299382