Research On Tax Law Of PPP Model

At present,China's economic development has entered a new normal.In order to give full play to the decisive role of the market and promote the healthy development of the economy,the country vigorously promotes supply-side structural reforms.Through government and social capital cooperation(PPP)project financing methods,the introduction of social capital for the local industrial infrastructure construction,industrial restructuring,can ease the lack of funds for local government construction,improve the efficiency of private capital use.In the current market,the PPP project has gone through different stages of exploration,trial implementation,promotion,and stagnation.Now it has entered a new universal process that promotes the flow of private capital to new areas of social public goods,and can engage in public-private cooperation with government capital.The purpose of transforming government functions,improving the social economic structure,and improving the supply of public goods and overall economic efficiency is also becoming an important issue for the Chinese government to promote management innovation and reform of the investment and financing system since the 18 th National Congress.The government attaches importance to the cooperation between government capital and private capital,promotes the flow of social capital to the public goods industry,and obtains income and related reductions and exemptions,and promotes capital inflows from PPP projects.However,with the reform of China's fiscal system and the overall advancement of“reform by business operations,”there are a series of puzzles in the operation of PPP projects and the treatment of tax incentives.The reasons for these problems are many,including the PPP project itself.The characteristics of the central government,the supervision of various departments and the conflict between the central and local fiscal relations,etc.,do not propose to give PPP project special tax preferential policies without the precondition of legislation,but instead can pass some of the PPPproject The tax concessions and taxation problems have forced the fiscal and taxation reforms to be very small.We have examined the financial relations between the central ministries and the relationship between the central government and the local government in the new era from specific practical operations.We have further promoted the legalization of taxation from the legal perspective.Promote the division of responsibilities between China's government agencies and expenditures,and then establish a system that adapts the authority and expenditure responsibilities.