浅析我国PPP项目税收政策

论文总字数：18812字

摘 要

近年来，随着全面深化改革政策的日益深入,PPP模式逐渐变成我国现阶段基础建设投融资的最佳发展方向，其独特的自身优点减轻了我国基础社会建设和公众需求之间的矛盾与缺口，PPP模式越来越受到政府的支持与社会资本的热捧。为了将社会资本引入基础设施建设和公共服务领域，中央与地方政府先后出台了一系列政策和措施，PPP模式近年来发展愈发瞩目。

PPP模式是我国现阶段实现供给侧结构性改革的主要途径，并巧妙地转变了政府在资源配置中扮演的角色，也为一定程度上解决了政府现阶段所面临的的债务问题。国内外理论研究和实践经验发现，税收政策在PPP项目中发挥着重要作用，合理的税收优惠政策可以对社会资本参与PPP项目起到有效激励作用。

PPP模式在我国起步较晚、经验不足、模式不成熟，现行PPP相关税收政策仍然存在着一些不足。税收优惠政策缺乏统一的政策体系，仍处于分散化、零碎化的状态，其针对性不强；另外，在PPP模式的融资、建设、运营、资产移交环节，相对应的税收优惠政策对PPP项目的支持作用有限，有待改进。

本文立足我国PPP模式发展现状，同时结合PPP模式的相关理论研究，对税收优惠政策在PPP项目不同环节的作用进行分析研究，提出完善我国PPP项目税收政策的相关建议：建立和完善相关税收政策体系、加大税收优惠的力度、提高政策设计的灵活性等，使得税收政策更好的适用于PPP项目，从而吸引更多的社会资本方参与到PPP项目中来，进一步推动PPP项目的实施和PPP模式的发展。

关键词：PPP项目;税收优惠;税收政策

A Brief Analysis of PPP Project Tax Policies in China

Abstract

In recent years, against the background of comprehensively deepening reform, PPP mode has become an important direction of infrastructure construction investment and financing reform. PPP model, with its unique advantages, provides the possibility to alleviate the structural gap between infrastructure and demand, which is increasingly favored by the government and social capital. For introducing social capital into the infrastructure and public services, the central and local government have issued a series of policies and measures, the PPP model has been developed rapidly.

PPP mode has become one of the important means for the government to transform its functions and give full play to the decisive role of the market in resource allocation. It is also an important measure for supply-side structural reform and one of the important ways to alleviate the pressure of local government debt. Domestic and foreign theoretical research and practical experience show that tax policy plays an important role in PPP projects, and reasonable tax incentive policies can effectively stimulate social capital to participate in PPP projects.

PPP model in China started late, the experience is insufficient, the model is not mature, the current PPP related tax policy still has some deficiencies. The preferential tax policy lacks the unified policy system, is still in the decentralization, the fragmentary condition, its pertinence is not strong; In addition, in the links of financing, construction, operation and asset transfer of PPP mode, the corresponding preferential tax policies play a limited role in supporting PPP projects, which needs to be improved.

Connected with the relevant theoretical research of PPP model, this paper analyzes and studies the role of tax incentive policies in different links of PPP projects on the basic of the development of PPP model in our country recently and puts forward relevant suggestions for improving the tax policy of PPP projects in China: establishing and improving the relevant tax policy system, increasing the intensity of tax incentives, improving the flexibility of policy design, etc., so as to make the tax policy better applicable to PPP projects, so as to attract more social capital to participate in, and further promote the implementation of PPP projects and the development of PPP model.

Keywords: PPP mode; Tax incentives; Tax policy

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究方法 1

1.4 论文框架 2

第二章 文献综述 3

2.1 国内文献综述 3

2.2 国外文献综述 3

第三章 PPP基本理论和模式 4

3.1 PPP的定义 4

3.2 PPP项目的特点 4

3.3 PPP项目的分类 4

3.4 PPP项目的付费机制 5

3.5 PPP项目税收相关理论 5

3.6 税收政策对PPP项目的作用机制 6

第四章 PPP项目税收政策发展现状及存在的问题 7

4.1 PPP项目税收政策发展现状 7

4.2 PPP模式相关税收政策存在的问题 9

4.2.1 投融资环节 9

4.2.2 建设环节 9

4.2.3 运营环节 9

4.2.4 移交环节 10

第五章 PPP项目国际经验的借鉴 11

5.1 投融资环节 11

5.2 建设环节 11

5.3 经营环节 11

5.4 移交环节 12

第六章 完善我国PPP项目税收政策的建议 13

6.1 加强制定税收政策的指引 13

6.2 加大税收优惠的实施力度 13

6.3 扩宽对特定领域的政策覆盖 13

6.4 提高政策设计的灵活性 13

结 论 14

参考文献 15

致 谢 16

第一章 绪 论

1.1 研究背景

我国近年的经济发展逐步实现“新常态”，地方政府债务规模快速扩张，很难单单依靠财政收入来满足基础设施投资需求。PPP模式作为我国基础建设投融资改革的重要方向，对于控制地方政府债务规模，规范地方政府举债融资等发挥着举足轻重的作用。

PPP与以往由政府提供基础设施和相应的公共服务大有不同，它是将现阶段政府与社会资本联合起来建立项目，而还款主要由项目建成后的各项收入来实现。这种新方式的运用能极大程度的减轻政府的财政压力，转变政府的职能，使得公共服务质量与社会福利水平得到了一定程度的提高。财政部还发布了一系列鼓励社会资本参与基础设施建设的政策文件，制定了以流转税和所得税为主的相关税收优惠政策。根据财政部政府与社会资源合作中心公布的数据得出，2019年1月31日为止，PPP项目如今在全国范围内共实施8776个，项目总金额超过15亿元。

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