PPP模式下社会资本方涉税问题分析

Tax Risk Analysis of Private Partners under the PPP Mode

PPP项目具有投融资金额巨大、交易结构复杂、运作周期长等特点,模式尚在起步阶段,目前还没有统一的税收法律法规或文件对PPP模式运作过程中可能涉及的税务问题做出明确规定,本文结合工作实践,以社会资本方的角度引入PPP项目全周期主线,多维度、多主体对涉税情况进行分析研究,层层梳理PPP交易事项的复杂涉税事项,对PPP项目招投标阶段、商业谈判阶段、建造阶段、运营和移交阶段的涉税问题进行分析,并提出税务管理建议。

PPP （Public-Private Partnership） projects have characteristics like huge investment and financing amount, complicated transaction structure and long operation period, etc. There is no authoritative and consistent law or regulation to specify tax issues involving PPP projects＇ operating process, so the PPP mode is still in the initial phase. Based on working practices, this paper analyses multi-dimension and multi-agent tax related situations during the whole PPP projects＇ process from the view of private partners and introduces the complex tax-related matters of PPP transaction step by step. Furthermore, tax issues during bidding, bargaining, construction, operation and transfer stage are discussed and analyzed in this paper, and finally tax administration suggestions are put forward for improvement.