我国PPP项目税收支持政策:现状与完善  

Tax Policies for the PPP Projects in China:Current Situation and Further Improvement

作　　者：武彦民[1] 岳凯[1] 

机构地区：[1]天津财经大学经济学院

出　　处：《税务研究》2016年第9期25-29,共5页

基　　金：天津市高等学校创新团队"财税体制变革下地方税建设与公共政策"项目的支持

摘　　要：推广PPP模式是当前扩大民间投资、促进经济增长、化解地方债务的主要途径之一,是供给侧结构性改革的重要一环。但当前我国国家层面对PPP项目税收支持政策并未明确,既有政策还处于碎片化状态,造成项目建设运营中的税收成本较高,一定程度上制约了PPP模式的发展。为此,本文分析了PPP项目运作各环节的税收政策现状和存在问题,提出了关于税收扶持方面的政策建议。Promotion of PPP model is both one of the major means to expand private investment, to promote economic growth and to resolve the local debt and an important part of the supply-side structural reform. However, the current national-level tax policies for PPP projects are not clearly defined. The existing policies are still in the fragmented state, resulting in high tax cost of construction and operation of PPP projects, to some extent, limiting development of PPP mode. To this end, this paper analyzes the current situation and problems of the tax policies at various aspects of the PPP project operation. The paper puts forward some policy recommendations accordingly.

关 键 词：PPP模式 税收政策 全生命周期管理 

分 类 号：F812.42[经济管理—财政学] F283