我国PPP项目税收支持政策:现状与完善
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摘要
推广PPP模式是当前扩大民间投资、促进经济增长、化解地方债务的主要途径之一,是供给侧结构性改革的重要一环。但当前我国国家层面对PPP项目税收支持政策并未明确,既有政策还处于碎片化状态,造成项目建设运营中的税收成本较高,一定程度上制约了PPP模式的发展。为此,本文分析了PPP项目运作各环节的税收政策现状和存在问题,提出了关于税收扶持方面的政策建议。
Promotion of PPP model is both one of the major means to expand private investment, to promote economic growth and to resolve the local debt and an important part of the supply-side structural reform. However, the current national-level tax policies for PPP projects are not clearly defined. The existing policies are still in the fragmented state, resulting in high tax cost of construction and operation of PPP projects, to some extent, limiting development of PPP mode. To this end, this paper analyzes the current situation and problems of the tax policies at various aspects of the PPP project operation. The paper puts forward some policy recommendations accordingly.
Promotion of PPP model is both one of the major means to expand private investment, to promote economic growth and to resolve the local debt and an important part of the supply-side structural reform. However, the current national-level tax policies for PPP projects are not clearly defined. The existing policies are still in the fragmented state, resulting in high tax cost of construction and operation of PPP projects, to some extent, limiting development of PPP mode. To this end, this paper analyzes the current situation and problems of the tax policies at various aspects of the PPP project operation. The paper puts forward some policy recommendations accordingly.
引文
[1]温来成,彭羽,王涛.构建多元化投融资体系服务国家“一带一路”战略[J].税务研究,2016,(3).
[2]王海勇.激励企业投资发展的所得税政策取向[J].税务研究,2015,(12).
[3]肖太寿.我国BT项目投融资建设的税收支持政策研究[J].新疆财经,2012,(6).
[4]曹莉娜,丁铁成.PPP项目税收管理初探[J].财会学习,2015,(4).
[5]樊其国.税收优惠助力PPP[J].首席财务官,2015,(7).
[6]张俊列.风力发电项目如何缴纳企业所得税[N].海峡财经导报2012-06-13(4).
[7]李剑文,廖永红.从事污水处理可享税收优惠[N].中国税务报,2009-12-21(3).
(1)倪铭娅.提高项目签约率PPP新政酝酿推出[N].中国证券报,2016-02-22(A01-A02).
(2)杜涛,王园园.财政部第二批PPP示范项目来了,主要涉及水务交通业[N].经济观察报,2015-09-05.
(1)李丽辉.PPP落地在加快[N].人民日报,2016-07-29(10).
(2)曹莉娜,丁铁成.PPP项目税收管理初探[J].财会学习,2015,(4).
(1)扣除条件包括:1.企业能够提供资金拨付文件,且文件中规定该资金的专项用途;2.财政部门或其他拨付资金的政府部门对该资金有专门的资金管理办法或具体管理要求;3.企业对该资金以及以该资金发生的支出单独进行核算。
(1)参见《财政部国家税务总局关于执行公共基础设施项目企业所得税优惠目录有关问题的通知》(财税[2008]46号)以及《国家税务总局关于实施国家重点扶持的公共基础设施项目企业所得税优惠问题的通知》(国税发[2009]80号)。
[2]王海勇.激励企业投资发展的所得税政策取向[J].税务研究,2015,(12).
[3]肖太寿.我国BT项目投融资建设的税收支持政策研究[J].新疆财经,2012,(6).
[4]曹莉娜,丁铁成.PPP项目税收管理初探[J].财会学习,2015,(4).
[5]樊其国.税收优惠助力PPP[J].首席财务官,2015,(7).
[6]张俊列.风力发电项目如何缴纳企业所得税[N].海峡财经导报2012-06-13(4).
[7]李剑文,廖永红.从事污水处理可享税收优惠[N].中国税务报,2009-12-21(3).
(1)倪铭娅.提高项目签约率PPP新政酝酿推出[N].中国证券报,2016-02-22(A01-A02).
(2)杜涛,王园园.财政部第二批PPP示范项目来了,主要涉及水务交通业[N].经济观察报,2015-09-05.
(1)李丽辉.PPP落地在加快[N].人民日报,2016-07-29(10).
(2)曹莉娜,丁铁成.PPP项目税收管理初探[J].财会学习,2015,(4).
(1)扣除条件包括:1.企业能够提供资金拨付文件,且文件中规定该资金的专项用途;2.财政部门或其他拨付资金的政府部门对该资金有专门的资金管理办法或具体管理要求;3.企业对该资金以及以该资金发生的支出单独进行核算。
(1)参见《财政部国家税务总局关于执行公共基础设施项目企业所得税优惠目录有关问题的通知》(财税[2008]46号)以及《国家税务总局关于实施国家重点扶持的公共基础设施项目企业所得税优惠问题的通知》(国税发[2009]80号)。