公共基础设施项目企业所得税优惠政策问题探究--以网络型基础设施产业为例

A Study on the Policies of the Enterprise Income Taxes of the Public Infrastructure Projects

现行《企业所得税法》对企业从事国家重点扶持的公共基础设施项目实行"三免三减半"优惠政策。以通信、铁路和电网为代表的网络型基础产业的技术升级项目大都属于上述公共基础设施项目。但在实践中,一是此类项目难以或无法单独进行所得计算;二是新建项目中相当部分本身很可能并不直接产生经营性所得,或其经济效益无法准确计量,因而与此类项目相关的企业对这一优惠政策只能是"望梅止渴"。本文提出了实现网络型基础产业技术升级项目享受"三免三减半"所得税优惠政策的方法建议,以期对完善公共基础设施项目企业所得税优惠政策有所裨益。

Using tax policies to support the technological updating and transformation of network infrastructure is a common public policy around the world. It＇s also an important part of China＇s tax reform. According to the new Enterprise Income Tax Law of the People＇s Republic of China, the State grants the＂Three Exemptions and Three Half-Deductions＂ preferential policy to companies working on public infrastructure projects. Such network infrastructure projects as telecommunications, railroads, and power grids innovative and upgrading projects all belong to the above mentioned public infrastructure projects. But in practice, due to the fact that they don＇t have independent income accounting status or newly constructed projects don＇t have direct operation income or it is hard to calculate their economic benefits, these businesses can＇t benefit from the favorable tax policies. This paper intends to fully study the characteristics of these projects, and makes some policy suggestions on better implementation of preference policies of the new Enterprise Income Tax Law.