關(guān)于BT投融資建設(shè)模式所適用的營(yíng)業(yè)稅政策的思考
發(fā)布時(shí)間:2018-06-10 07:50
本文選題:融資建設(shè) + BT。 參考:《中國(guó)注冊(cè)會(huì)計(jì)師》2015年04期
【摘要】:正一、BT模式的特點(diǎn)及項(xiàng)目運(yùn)作模式BT(Build Transfer,即"建設(shè)—移交")投融資建設(shè)模式(以下簡(jiǎn)稱BT模式)是國(guó)際上比較成熟和通行的一種投融資建設(shè)方式,近年來(lái)在國(guó)內(nèi)很多城市基礎(chǔ)設(shè)施項(xiàng)目中得到了廣泛應(yīng)用。實(shí)行BT模式的政府投資項(xiàng)目,一般由各級(jí)地方政府授權(quán)確定項(xiàng)目業(yè)主,由項(xiàng)目業(yè)主通過(guò)招標(biāo)方式選擇投融資人,投融資人負(fù)責(zé)建設(shè)資金的籌集和項(xiàng)目建設(shè),
[Abstract]:The characteristics of BT mode and the project operation mode BTHBuild transfer (hereinafter referred to as BT mode) is a more mature and popular investment and financing construction mode in the world. In recent years, it has been widely used in many urban infrastructure projects in China. For government-invested projects with BT mode, the local governments at all levels generally authorize the determination of project owners, and the project owners select investors and financiers by way of tendering, and the investors and financiers are responsible for raising construction funds and building projects,
【作者單位】: 廣州嶺南會(huì)計(jì)師事務(wù)所;
【分類(lèi)號(hào)】:F812.42
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,本文編號(hào):2002497
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