PPP税制设计与域外经验借鉴

Establishment of China's PPP Related Tax System and Lessons Drawn from Forelgn Experience

政府与社会资本合作(PPP)是政府采取竞争性方式择优选择具有投资、运营管理能力的社会资本并与其按照平等协商原则订立合同,明确责权利关系,由社会资本提供公共服务,政府依据公共服务绩效评价结果向社会资本支付相应对价,保证社会资本获得合理收益。PPP的出发点和落脚点就是公共性以及在此基础上对公共利益的追求。PPP制度设计历来强调公共部门应当在公共领域依法正当行使公共权力,以有效地提供公共物品,保障公共秩序和公共利益。PPP特许经营项目的大规模推进需要进一步明确其税收政策,其复杂性和高风险以及相应的法制环境需要税收政策支持。借鉴域外PPP项目的特殊税收政策和优惠制度设立,我国应提高PPP项目税收政策优惠力度的合理性以保障投资者合理回报;同时,针对PPP项目特点有效扶持和实施一次性、临时性的税收优惠政策,以及加强PPP项目税收政策与其他财政政策及公共政策的协调性,提高政策效益和功能。

The public-private partnership （PPP） is a competitive approach undertaken by the government for selecting qualified social capitals to engage in investment, management and operation of certain public services or functions under bona fide contractual relationships with arm＇s length compensation and due performance evaluation. The design of the PPP system emphasizes that the public sector should exercise power in accordance with the law to effectively provide public goods and protect public order and interest. The large-scale advancement of the PPP projects demand further clarifications of tax policy; the complexities, high risks and legal environment involved in PPP projects require supports in terms of preferential tax policy. China should improve the rationality of preferential tax policy for PPP projects to ensure the reasonable return of the investors. At the same time, it is effective to implement flexible and temporary preferential tax treatment for PPP projects. A unified preferential tax system should be ready to strengthen the coordination between the PPP projects and other fiscal policy and public policy for improving policy efficiency and function.