国外PPP税收政策研究

Tax Policies for Public-Private Partnership in Foreign Countries

本文介绍了发达国家实施PPP模式的背景,选择了具有代表性的新加坡的相关政策作为研究对象,对PPP模式的涉税政策体系进行了分析。国外经验对我国的借鉴意义在于:考虑到模式的复杂性,包括税收在内的稳定清晰的综合性长期政策体系才真正对参与者具有吸引力。

The paper introduces the background of public-private partnership （‘PPP＇） of developed countries, and then analyses PPP tax system by taking the related policies in Singapore as an example. By referring to foreign experiences and considering the complexity of the model China should realize that a stable, clear, comprehensive and long-term policy system including tax system is really attractive to participants.