摘要
本文初步研究国家实施降低增值税税率的政策对政府与社会资本合作(PPP)项目的影响,重点对项目全生命周期进项税、销项税、增值税、企业所得税等与项目现金流相关的参数以及投资收益指标的影响进行分析,并以某PPP项目为例,进行实例分析,得出减税政策使政策和社会资本双赢的结论。
This paper studies the impact of reducing the added-value tax(VAT) rate on the public-private partnership(PPP)projects,focus on the analysis of the impact on project life cycle input tax,output tax,VAT,enterprise income tax and other parameters related to project cash flow and investment income indicators,then take an example of one of the PPP projects to analyze ,concludes the win-win between goverment and social capital by redueing VAT rate.
作者
颜金石
YAN Jinshi(China Railway Construction Kunlun Investment Co.,Ltd,Chengdu 610094,China)
出处
《工程经济》
2019年第6期77-80,共4页
ENGINEERING ECONOMY
关键词
增值税
PPP
投资收益
财政收入
added-value tax
public-private partnership
investment return
revenue
