PPP项目税收政策研究——基于PPP模式全生命周期税收影响的分析

Research on Tax Policy of PPP Project: Analysis Based on Tax Impact of the Whole Life Cycle of PPP Model

PPP模式已成为政府转变职能,充分发挥市场在资源配置中决定性作用的重要模式之一,也是当下缓解地方政府债务压力的重要途径之一,是供给侧结构性改革的重要举措,如何充分利用税收政策支持PPP项目的发展也因此显得尤为重要。笔者结合泉州刺桐大桥的案例,分析了PPP项目在项目创立期的出资方式、组织形式和融资形式不同所带来的纳税情形的不同,在项目建设期的建筑业营改增有关税收政策产生的影响,在项目运营阶段的付费机制、税收优惠政策利用的影响,以及在项目移交期对项目的所有权的认定,提出政策的整体性、优惠力度、法规存在空白地带等各项问题,并尝试对存在的问题提出合理的解决建议,以期在PPP模式发展和推进中,税收政策能够支持其进一步发展,同时因PPP模式的发展倒逼税收政策的进一步完善与改革。

Public-private partnership has become one of the important modes for the government to change its functions and the market to fully play its decisive role in resource allocation.It is also one of the important ways to ease the pressure on local government debt,as well as an important move for the supply side structural reform.Therefore,how to fully utilize the tax policy to support the development of PPP projects becomes particularly important.Based on the case of Quanzhou Citong Bridge,this paper analyzes the tax-related effects of the PPP project in the project starting period,the impact of the tax policy related to the change from business tax to value-added tax on the construction industry during the project construction period,the impact of the payment mechanism and the use of tax incentives during the project operation period,and the identification of the project s ownership during the project handover period.Furthermore,this paper analyzes various issues such as policy integrity,preferential strength,and blank areas of regulations on PPP-related tax rules.At last,this paper gives some reasonable suggestions to existing problems,expecting improving relevant tax policies to support Chinese public-private partnership development as well as to further improve and reform the taxation policy due to the development of the PPP mode.