- 文献要素
-
摘要:基于PPP项目管理的角度,介绍税务筹划原则和筹划途径,然后从项目的设立阶段、融资阶段、建设阶段、运营阶段、移交阶段等阐述PPP项目税务筹划要点,最后分析税务筹划的风险与防控,以期为合理开展PPP项目税务筹划,降低税收负担提供参考。
关键词:PPP模式;税务筹划;项目融资;社会资本
Abstract:Based on the perspective of PPP project management,this paper introduces the principle of tax planning and the approaches of tax planning. Then expounds the key points of PPP project tax planning from the establishment phase,financing phase,construction phase,operation phase and transition phase of the project. Finally,analyzes the risk and its prevention of tax planning,in order to provide references for reasonably carrying
out tax planning of PPP projects and reducing tax burden.
Keywords:PPP model;tax planning;project financing;social capital
参考文献
[1] 何太洪,徐苏云.PPP模式下基础设施项目税收筹划[J].交通企业管理,2017(38):247-248.
[2] 李健.PPP项目税务筹划和建议[J].纳税,2019(23):40-41.
[3] 卢云飞.基于“投资商-承建商”角色重叠下PPP项目税收筹划[J].财讯,2018(18):168.
[4] 施建川.加强PPP项目全过程税收筹划,防范税务风险[J].当代会计,2019(1):103-105.
建筑经济,2020(11):25-29