Study On Tax Administration In By Bt Projects

The public project is at the foundational position in the economic development process and an insurmountable stage in the process of the industrialization. The international experience indicates that the construction of public project is the foundation of industrialization and the impetus of economic continuing increase. So, Since1980s, the various countries apply the pattern of project financing to collect more the fund for stepping up the construction of public project.The BT pattern is the financing way of public project that is used in the specific condition. The BT pattern is a huge systems engineering because the financing structure of the ET pattern is quite complex and multitudinous loan contracts, guarantee contracts and construction contracts arc involved in the BT project financing. The BT pattern is an financing mode of public works produced under this background.In recent years, in order to speed up the urban economic development, widening city framework and promoting the urbanization construction, the management committee of Yangling demonstration area successively launched much construction projects such as Taicheng home(north and south), Tanjiabao public rental house, Wenxin district, Dongwan district and etc in the city, and Wuquan community, Rougu community and Dazhai community in suburbs. All these projects are operate by use BT mode.The BT project is quite complex because of its complex financing structure which including more loan contract, the guarantee contract, construction contract. So the tax administration of BT project is a difficult task. At the beginning of construction of management committee of Yangling demonstration area, due to not fully understand the BT mode and unclear policy definition, the local tax administration was in stalled state. Therefore, it is necessary to analyze the BT mode deeply, clarify the relationship in order to provide theoretical preparation for better strengthen tax management of this part.Based on the tax management perspective, This paper analyzes the deficiency, study on innovation and put forward new proposals of tax management under fully understand the development of BT mode. So the tax can better support and promote more private capital participating in the construction of BT project which can alleviating the shortage funds of public infrastructure construction, support and promote rapid development of BT project.This paper study on tax administration of BT mode from following aspects mainly: 1. This dissertation has analyzed the development characteristic and the existing financing mode of public project in our country and proposed that project financing is the development tendency of public project based on introducing the financing development of foreign public project.2. This dissertation has discussed relational concept and essential characteristic of BT pattern and analyzed the differences with other financing ways and the function and question of BT pattern in the construction of public project.3. Study on BT classification model, classification of local construction by specific way, and carry out targeted research.4. Analyses the BT mode of the construction of social programs and situation on tax management present, points out the problems.5. Aiming at the issues on BT project tax, constructively proposes some suggestions to promote BT projects in China so that to promote the construction of the people’s livelihood projects.