期刊文献+

基于PPP模式的公租房税收筹划研究

下载PDF
导出
摘要 以项目流程为基础分析当前PPP公共租赁住房建设模式享受的税收优惠政策,进而规划可行的税收筹划方案。在SPV公司成立前即做好各环节的税收筹划和计算工作,降低社会资本在公租房建设与管理中的成本,保障参与各方权益,提高社会资本参与公租房建设的积极性和持续性,对于完善PPP公共租赁住房建设项目税收政策、丰富和拓展税收筹划具有指导意义。
作者 杨忠 夏利华
出处 《商业经济》 2020年第6期151-153,共3页 Business & Economy
  • 相关文献

参考文献4

二级参考文献19

  • 1Pawson H, K Hulse. Policy transfer of choice-based lettings to Britain and Australia: How extensive? How faithful? How appropriate? [ J ]. European Journal of Housing Policy, 2011 (2): 113-132.
  • 2Priemus H, Smith J. Social housing investment: Housing policy and finance in the UK and the netherlands, 1970 - 1992 [ J]. Netherlands Journal of Housing and the Built Environment, 1996 (4) : 401 -419.
  • 3Prak N. L. , Priemus H, A model for the analysis of the decline of postwar housing[ J]. International Journal of Urban and Regional Research, 1986, 10(1): 1-7.
  • 4Harloe M. The peopleg home: Social rented housing in Europe and America[ M]. Blaekwell, 1995:24 -27.
  • 5Schaar J. The non-profit rental sector: housing management and exploitation [ M ]. Delft University Press, 1986.
  • 6Van Kempen R, Priemus H. Revolution in social housing in the Netherlands: Possible effects of new housing policies [ J ]. Urban Studies, 2002 (2) : 237 - 253.
  • 7Hugo Priemus. Dutch housing associations: current developments and debates [ J ]. Housing Studies, 2003 ( 3 ) :327 - 351.
  • 8Dol K, R Kleinhans. Going too far in the battle against concentration? On the balance between supply and demand of social housing in Dutch cities [ J ]. Urban Research & Practice, 2012 (2) : 273 -283.
  • 9Priemus H. Regeneration of dutch post-war urban districts: The role of housing associations[ J]. Journal of Housing and the Built Environment, 2006(4) : 365 -375.
  • 10Boelhouwer P. J. The future of Dutch housing associations [ J ]. Journal of Housing and the Built Environment, 2007 ( 4 ) : 383 - 391.

共引文献33

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部