PPP项目付费机制财税处理探讨

Discussion on Fiscal and Tax Treatment of PPP Project Payment Mechanism

对于整个PPP项目而言,付费机制的统一是政府与社会资本方合作的基石,是其中最为重要的一环。本文结合《企业会计准则解释第14号》、最新税收政策以及付费机制的内涵,通过案例对不同付费机制模式下PPP项目的财税处理展开探讨,进而提出完善PPP项目付费机制的政策建议。

For the entire PPP project,the unification of the payment mechanism is the cornerstone of the cooperation between the government and social capital,and is the most important link.Based on the interpretation of the Accounting Standards for Business Enterprises No.14,the latest tax policy and the connotation of the payment mechanism,this paper discusses the fiscal and tax treatment of PPP projects under different payment mechanism modes through cases,and then puts forward policy suggestions to improve the payment mechanism of PPP projects.