Study On The Tax Incentives Of Project Company In PPP Model

China's economy is in the high-speed growth at present,and the main trend of economic development is the "new normal" of structural optimization and innovation-driven.As a new mechanism of public goods and service investment,the PPP(Public-Private-Partnership)model is in compliance with the policy,which is provided under the "new normal".During the "Two Sessions",delegates have made suggestions for the development of China's PPP model.The reason why the PPP model will become this year's "Two Sessions" of the important issues,because that we need use the PPP model to advance the construction of public facilities,expand the effective investment demand and promote structural adjustment and the development of related industries.In January 2015,China's first PPP demonstration project was officially signed in Chizhou,Anhui Province,which marks the PPP of China developed from preheating to landing.Although the PPP model has been more and more widely applied under the strong advocacy of our country's government,the relevant laws on the PPP model are not clear,especially the tax law.The relevant provisions of the tax law are scattered in various types of taxes and have no systematic provisions,which is not conducive to the implementation of PPP model.Moreover,tax incentives are very few,which will not be conducive to attract social capital into the construction of PPP model,and ultimately will not benefit the sustainable development of PPP model.Therefore,it is necessary to perfect the tax incentives of project company in PPP model.Based on the taxation,this paper puts forward the path to improve our tax incentives in PPP model on the basis of these in other countries,aiming to perfect the tax incentives in PPP model in China.In addition to the introduction and conclusion,there are four parts in this paper:The first part is the theoretical analysis of tax Incentives of project company in PPP model.Firstly,this part defines the meaning of PPP,project company and tax incentives,and briefly describes the characteristics of PPP model and the significance of establishment of project company in PPP model.Secondly,this part clarifies the basic principles of tax incentives of projectThe second part is the status and problems in the tax incentives of project company in China's PPP model.In this part,the author analyzes the provisions on all tax categories in four stages of formation,construction,operation and expiry of PPP model,so as to find the existing problems.The third part is the investigation and reference of tax incentives of project company in foreign PPP model.Firstly,this part respectively investigates the present situation of tax incentives in PPP model in America,Britain,Indonesia,Australia and other countries.Secondly,this part puts forward reference for improving the tax incentives of project company in China's PPP model from four aspects such as formulating a guideline of tax incentives,increasing efforts to tax incentives,diversifying the mode of tax incentives and expanding the scope of tax incentives.The fourth part is the path to improve the tax incentives of project company in China's PPP model.Based on the third part,the author puts forward corresponding countermeasures for the four stages of formation,construction,operation and expiry of PPP model,providing the healthy development of PPP model in China.