A Study On The Tax Preferences Of China's Government And Social Capital Cooperation(PPP)model

In recent years,from central to local governments attach great importance to the development of the PPP,have issued some policies and measures to guide the social capital into public infrastructure and public services,the PPP model in our country from preheating to fall to the ground.From the characteristics of this model and the development practice of PPP in other countries,reasonable and effective preferential tax policy is an important means to promote the promotion and smooth implementation of PPP model.However,from the current status of the PPP preferential tax policies in our country,the current PPP preferential tax policy in the whole life cycle of projects the main tax-related links still has many problems,our country has not yet been established suitable for the development of the PPP preferential tax system.On the other hand,from the perspective of the PPP project as a whole,the current PPP preferential tax policies there are other problems,such as the preferential tax policy guidance,tax breaks and don't adapt to the current fiscal and taxation system reform,etc.The author introduces the basic content related to the PPP,combined with China's national conditions,to analyze the developing course of PPP in our country and have found significant problems in the process,after understanding of the PPP has made the preliminary analysis of preferential tax policies to promote the development of the PPP model research,firstly the basic theory and the feasibility is analyzed,the theoretical foundation of the thesis is mainly supply theory of economics and public product theory,using the theory of supply-side economics,the paper analyses the principle of the laffer curve,combining the theory of public goods theory of pure public goods and quasi-public products of fundamental analysis,After a detailed analysis of the existing preferential tax policies related to the PPP mode,and then found some problems existing in the current policy,combining with the experience abroad,such as the successful experience of Singapore,the UK,us and so on,puts forward related Suggestions for problems,is mainly refers to improve preferential,enlarge the coverage of preferential,speed up scientific and reasonable design research of preferential tax policy,the PPP tax policy guide,reasonable avoid double taxation issues,standardize government subsidies related preferential tax policies,and so on.