Research On Tax Preference Institutions Of Public-Private-Partnership Projects

With the rapid development of economy and society,the demand of social public for basic facilities and public services provided by government has gradually increased,to which the financial pressure of government has increasing rapidly and the government has urgently attracting more social capital and put into the construction and operation of public basic facilities.Thus,the pattern of Public-Private-Partnership(PPP)has emerged,through which the government could solve the financing problem,social capital could be devoted into areas of public basic facilities and make profits.Finally,the public could obtain sufficient and high-quality products and services.Generally speaking,the pattern of PPP could be beneficial to the whole society.For the purpose of promoting the development of PPP in China,many tax preference institutions introduced by the government can play a positive role in encouraging and supporting the smooth implementation of PPP projects in the field of public construction.This thesis would try to analysis and improve tax preference institution of PPP project from the problems of law of tax preference in China now,meanwhile,enhancing the application and influence of PPP-Pattern in China.The innovation of this thesis is analyzing development measures of PPP-Pattern from the prospective of tax preference law institution,emphatically analyzing the system and principle of the tax preference system for PPP projects in China now,and putting forward concrete suggestions for improving the institutions in view of the problems existing in the tax preference law institutions,which could be original both in theory and practice.This thesis has divided into five parts.First of all,it will introduce the basic theory of PPP-Pattern and analyze the function of law institution of tax preference in promoting the development of PPP-Pattern.Then,it will specially discuss the law institution related to the current PPP projects,especially make a conclusion of value-added tax and business income tax.In addition,it will raise typically issues from three aspects according to the current status of law institution in China,which include the lack of a systematic special preference institution,the serious inadequacy of preference institution coverage,and the urgent need to strengthen preference treatment.Besides,it will mainly introduce the above taxes and other miniature taxes in typical institution of foreign PPP projects and make a conclusion of foreign advanced experiences.Lastly,with the aspiration of providing methods for social practice,the thesis will put forward with several suggestions of promoting the development of law institution of PPP-Pattern from the macroscopic and microcosmic view.