税收政策促进农业农村领域PPP模式发展研究

A Study on the Tax Policies for Promoting Development of PPP Mode in Agricultural and Rural Areas

税收政策是农业农村领域政府和社会资本合作模式发展的重要影响因素之一。现行农业农村领域政府和社会资本合作项目依行业和领域享受相应的税收优惠政策,但未形成促进农业农村领域政府和社会资本合作模式发展的税收政策支持体系。应根据农业农村领域政府和社会资本合作项目发展的前期.建设.运行和退出等四个阶段,完善税收政策,提高社会资本投资的收益预期,促进农业农村领域政府和社会资本合作模式发展。

Tax policy is one of the important factors that affect the development of the cooperation mode between government and social capital in agricultural and rural areas.At present,the government and social capital cooperation projects in agricultural and rural areas are given corresponding preferential tax policies according to the industry and field,but there is no tax policy support system to promote the development of the cooperation mode between government and social capital.According to the four stages(i.e.,early stage,construction,operation and withdrawal)of the development of agricultural and rural government and social capital cooperation projects,the tax policy should be improved to heighten the income expectation of social capital investment,and accelerate the development of the cooperation mode between the government and social capital in the agricultural and rural areas.