摘要
企业PPP项目作为一种新型的融资形式,为我国的公共基础设施建设做出了重要贡献,但由于其尚处在发展阶段,且涉及的税务内容相对复杂,对应的政策还不完善,所以其面临的涉税风险也更加严峻。因此,如何提高企业PPP项目的税务安全性,做好税务风险防范,具有重要的现实意义。文章阐述了企业PPP项目涉税环节,分析了税务风险相关内容,并提出了相应的防范对策。
As a new form of financing,the enterprise“PPP”project has made an important contribution to the construction of public infrastructure in China,but because it is still in the development stage,and the tax content involved is relatively complex,the corresponding policy is not perfect,so the tax-related risks it faces are also more severe.Therefore,how to improve the tax security of enterprise“PPP”projects,do a good job in tax risk prevention,has important practical significance,this article elaborates on the tax-related links of enter-prise“PPP”projects.The relevant contents of tax risks are analyzed and corresponding preventive measures are proposed.
作者
郑艳
Zheng Yan(Nantong Shengda United Accounting Firm(General Partnership),Rudong,Jiangsu,226400)
出处
《市场周刊》
2023年第10期149-152,共4页
Market Weekly
关键词
企业PPP项目
税务风险
防范对策
enterprise“PPP”project
tax risks
precautionary measures