A City Sewage Treatment Plant PPP Tax Planning Research

PPP is a new mode of financing construction,which is to guide the expansion of civil(social)capital investment,alleviate the national financial burden and local debt,and then realize the new normal of economic growth.Its essence is to use social capital to improve the supply of public goods(services)and supply efficiency,through the government and the community to share resources and interests of multi-win-win situation.As we all know,the tax policy is an important factor affecting the project cost and income.The supporting taxation policy of the PPP project at the national level is not clear.To a certain extent,restricted to the PPP investment in the construction mode of development and innovation.Compared with the optimization taxation system,this paper takes the analysis and selection of the PPP program of the sewage treatment plant as an example to discuss the current tax planning actively to promote the social PPP project construction and investment development,which has practical significance.Firstly,it makes a detailed analysis of tax planning objectives and legitimacy,and sums up the basic principles and basic principles of tax planning under the PPP model.At the same time,this paper discusses the basic principles and basic principles of tax planning,Methods,thus laying the theoretical connotation of the full text.Secondly,taking A City Sewage Treatment Plant as a case of single PPP investment construction project,this paper analyzes the tax cost of the project,explains the policy application and gains and losses of different development links,and finds that PPP mode selection is wrong and the financing mode Single,do not make full use of tax incentives and other tax issues,and the introduction of the main players in the market competition,expand the payment matrix and revenue analysis,and then come to a tax planning optimization program.Finally,through the comparative analysis of the tax planning scheme,the author puts forward some specific policy suggestions,and summarizes the existing tax preferential characteristics of the PPP model,and puts forward some suggestions on how to choose different PPP modes,different financing options and different tax preferences.In the perspective of taxation,PPP model of preferential tax policy development and improvement.