BOT项目资产的会计确认与计量及其对税收的影响分析

Accounting Confirmation,Measurement and Tax in BOT Projects

基础设施建设中运用BOT方式越来越普遍,但是其会计处理方式具有一定的特殊性,项目资产的处理方式可以确认为固定资产、无形资产、长期应收款或长期债权,并且各种处理方式的资产期初计量和后续计量均具有一定的特殊性,不同的确认方式将对项目公司的税收产生一定的影响,从而影响到项目的收益。

There are more and more BOT projects in infrastructure construction, but its accounting treatment is special. The project assets can be affirmed as fixed assets, immaterial assets, long-term account receivable or long-term creditor＇s rights. Both initiatory measurement and course measurement of every treatment are special too. Different accounting treatments will have different influence on tax.