【摘要】：近年來,從中央到各地方政府都高度重視PPP的發(fā)展,相繼出臺了一些政策和措施引導社會資本進入公共基礎設施和公共服務領域,我國PPP模式從預熱走向落地。從這一模式自身的特點以及其他國家PPP的發(fā)展實踐來看,合理有效的稅收激勵政策乃是促進PPP模式推廣及順利實施的重要手段。然而,從我國當前的PPP稅收激勵政策現(xiàn)狀來看,現(xiàn)行的PPP稅收激勵政策在項目全生命周期中的各主要涉稅環(huán)節(jié)還存在諸多問題,我國尚未建立起適合PPP發(fā)展的稅收激勵體系,另一方面,從PPP項目整體的角度出發(fā),現(xiàn)行的PPP稅收激勵政策還存在其他一些問題,如稅收激勵政策導向不明確、稅收減免與當前財稅體制改革不適應等。針對我國現(xiàn)行PPP稅收激勵政策存在的上述問題,結合我國當前的稅制背景以及PPP模式的應用實踐,本文建議盡快建立適合PPP發(fā)展的稅收政策激勵體系;同時,要適度提高稅收優(yōu)惠力度,擴大優(yōu)惠覆蓋范圍;還應該按照PPP項目盈利性高低提供差別化的優(yōu)惠待遇,明確稅收政策激勵導向;在相關稅收減免機制的設計上,需要充分考慮PPP項目受益范圍,使之與當前財稅體制改革相適應。此外,考慮到我國當前大力推廣PPP模式的需要,本文還呼吁相關部門研究制定并定期頒布關于PPP模式的稅收政策操作指南,以打消社會資本對PPP項目的涉稅疑慮,使其更好地享受稅收優(yōu)惠待遇,從而充分發(fā)揮稅收政策的調節(jié)作用,促進我國PPP模式的進一步推廣和實施。
[Abstract]:In recent years, from the central government to the local governments have attached great importance to the development of PPP, have introduced a number of policies and measures to guide social capital into the public infrastructure and public services, China's PPP model from preheating to landing. From the characteristics of this model and the development practice of PPP in other countries, a reasonable and effective tax incentive policy is an important means to promote the promotion and smooth implementation of the PPP model. However, from the current situation of PPP tax incentive policy in China, there are still many problems in the main tax-related links of the current PPP tax incentive policy in the whole life cycle of the project. China has not yet established a tax incentive system suitable for the development of PPP. On the other hand, from the point of view of the whole PPP project, there are some other problems in the current tax incentive policy of PPP, such as the unclear orientation of the tax incentive policy, the inadaptability of tax relief and exemption to the current reform of the fiscal and tax system, and so on. In view of the above problems existing in China's current PPP tax incentive policy, combined with the background of our current tax system and the application of the PPP model, this paper proposes to establish a tax policy incentive system suitable for the development of PPP as soon as possible, at the same time, In order to appropriately improve the intensity of tax preference and expand the coverage of preferential treatment, we should also provide differential preferential treatment according to the profitability of the PPP project, clarify the direction of tax policy incentives, and design the relevant tax relief mechanism. The benefit scope of PPP project should be fully considered to adapt to the current reform of fiscal and taxation system. In addition, considering the need of popularizing the PPP model in our country, this paper also appeals to the relevant departments to study and formulate and issue periodically the operating guidelines on the tax policy of the PPP model, in order to dispel the doubts of social capital about the tax of PPP projects. It can make it enjoy the preferential treatment of tax better, so as to give full play to the regulatory role of tax policy, and promote the further promotion and implementation of the PPP model in our country.
【學位授予單位】：河南財經政法大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42

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