The digital economy has become an important driving force for the growth of fiscal revenue in various countries.Tax planning is essential for the cost accounting of PPP projects,reducing corporate tax burdens,and incr...The digital economy has become an important driving force for the growth of fiscal revenue in various countries.Tax planning is essential for the cost accounting of PPP projects,reducing corporate tax burdens,and increasing company value.This paper adopts a case analysis method,taking the smart highway PPP project in Guizhou Province as an example.Through statistical analysis,it is found that the value-for-money and big data of the PPP project affects tax planning,the project’s value-added tax input and output items have time mismatches,and enterprises Income tax payment imbalance.In the context of the digital economy,the tax planning of China’s PPP projects can be further improved:digital transformation and big data to prevent tax risks caused by value for money evaluation;based on digital technology to improve the value-added tax deduction chain,and digital communication platforms to alleviate time mismatch of value-added tax;use big data to monitor and balance project portfolio investment;improve the level of digital skills of financial personnel.展开更多
Reverse auctions of PPP projects usually require the bid to specify several characteristics of quality and the concession period to be fulfilled. This paper sets up a summary function of generalized quality, which con...Reverse auctions of PPP projects usually require the bid to specify several characteristics of quality and the concession period to be fulfilled. This paper sets up a summary function of generalized quality, which contributes to reducing the dimensions of information.Thus, the multidimensional reverse auction model of a PPP project can be replaced by a two-dimensional direct mechanism based on the concession period and the generalized quality. Based on the theory of the revelation principle, the feasibility conditions, equilibrium solution and generalized quality requirements of such a mechanism,considering the influence of a variable investment structure are described. Moreover, two feasible multidimensional reverse auctions for implementing such a direct mechanism: Adjusting the scoring function and establishing a special reverse auction rule are built. The analysis shows that in these types of reverse auctions, optimal allocation can be achieved, the social benefit under the incomplete information will be maximized, and the private sector with the highest integrated management level wins the bid. In such a direct mechanism, the investment and financial pressure of the public sector can be reduced.展开更多
China’s public participation in environmental governance PPP projects has become a hot research issue.Based on the CiteSpace software,taking 1592 literatures collected by CNKI from 2000 to 2021 as samples,the paper v...China’s public participation in environmental governance PPP projects has become a hot research issue.Based on the CiteSpace software,taking 1592 literatures collected by CNKI from 2000 to 2021 as samples,the paper visually analyzes the literature timing,author distribution,institutional distribution,hot topics and evolution trends of Chinese public participation in environmental governance PPP project.After 20 years of development,the research focus of China’s public participation in environmental governance PPP project involves rural environmental governance,environmental diversification governance,regional environmental governance and environmental governance value-driven,and shows endogenous implicit drive and endogenous explicit drive.The multi-spiral characteristics of China’s public participation in environmental governance PPP coexist with endogenous implicit obstacles and exogenous implicit obstacles.展开更多
基金This paper is based on a research project financially supported by“Research on Cultivation of Big Data Thinking and Application Ability of University Undergraduates:Based on the Perspective of Digital Economy(GZJG20200203)”supported by Guizhou University of Finance and Economics“Teaching Quality and Teaching Reform Project(2019)”,entitled“Research on Teaching Reform of Property Insurance Courses under the Background of Big Data(2019JGZZC07)”supported by“Research on Legal Risks of Multinational Financial Leasing:Based on the‘One Belt One Road’Initiative(HB19FX022)”.
文摘The digital economy has become an important driving force for the growth of fiscal revenue in various countries.Tax planning is essential for the cost accounting of PPP projects,reducing corporate tax burdens,and increasing company value.This paper adopts a case analysis method,taking the smart highway PPP project in Guizhou Province as an example.Through statistical analysis,it is found that the value-for-money and big data of the PPP project affects tax planning,the project’s value-added tax input and output items have time mismatches,and enterprises Income tax payment imbalance.In the context of the digital economy,the tax planning of China’s PPP projects can be further improved:digital transformation and big data to prevent tax risks caused by value for money evaluation;based on digital technology to improve the value-added tax deduction chain,and digital communication platforms to alleviate time mismatch of value-added tax;use big data to monitor and balance project portfolio investment;improve the level of digital skills of financial personnel.
基金supported by the National Natural Science Foundation of China (Grant Nos. 71231007 and 71373222)
文摘Reverse auctions of PPP projects usually require the bid to specify several characteristics of quality and the concession period to be fulfilled. This paper sets up a summary function of generalized quality, which contributes to reducing the dimensions of information.Thus, the multidimensional reverse auction model of a PPP project can be replaced by a two-dimensional direct mechanism based on the concession period and the generalized quality. Based on the theory of the revelation principle, the feasibility conditions, equilibrium solution and generalized quality requirements of such a mechanism,considering the influence of a variable investment structure are described. Moreover, two feasible multidimensional reverse auctions for implementing such a direct mechanism: Adjusting the scoring function and establishing a special reverse auction rule are built. The analysis shows that in these types of reverse auctions, optimal allocation can be achieved, the social benefit under the incomplete information will be maximized, and the private sector with the highest integrated management level wins the bid. In such a direct mechanism, the investment and financial pressure of the public sector can be reduced.
文摘China’s public participation in environmental governance PPP projects has become a hot research issue.Based on the CiteSpace software,taking 1592 literatures collected by CNKI from 2000 to 2021 as samples,the paper visually analyzes the literature timing,author distribution,institutional distribution,hot topics and evolution trends of Chinese public participation in environmental governance PPP project.After 20 years of development,the research focus of China’s public participation in environmental governance PPP project involves rural environmental governance,environmental diversification governance,regional environmental governance and environmental governance value-driven,and shows endogenous implicit drive and endogenous explicit drive.The multi-spiral characteristics of China’s public participation in environmental governance PPP coexist with endogenous implicit obstacles and exogenous implicit obstacles.