Research On The Tax Planning Of The PPP Project Of The Underground Integrated Pipeline In L City

The PPP model,through effective cooperation between the government and social capital,utilizes both government and market resources to exert the effect of “1+1” greater than 2,and PPP is also an important part of the national “13th Five-Year Plan” special plan.In China,the use of the PPP model is also becoming more mature.More and more companies are participating in PPP projects.For such enterprises,the taxation issue has become an important factor that cannot be ignored.Tax issues sometimes directly determine the company's revenue.Tax planning can not only save the company's cash outflow,save tax costs,but also play a crucial role in the prevention of tax risks.Therefore,tax planning for PPP projects is very necessary.In this paper,literature analysis and case analysis methods are used to sort out the application of PPP model and taxation treatment of PPP model.Then the motivations and principles of tax planning for PPP model are introduced,and the conclusions are summarized in preparation for preparation of PPP project.The ways and methods for taxation planners in the construction and operation phases and the transition period.Then,on the case of the PPP project in the underground comprehensive pipeline corridor in L city,this paper analyzes the tax-related issues of the three links in the application process of the PPP model.At the same time,it conducts tax planning for all links on the basis of this analysis,focusing on analyzing the operation mode of the construction and operation link.And the taxation of this link is estimated,through the comparison of different options,from the perspective of taxation to give the preferred operation recommendations,and finally analyze the risk of the project and program.In this paper,through the study of the underground integrated pipeline corridor PPP project in L city,the idea and method of tax planning are used to plan the establishment of the preparatory stage,the construction and operation stage and the expiry of the transfer stage,and consider the interests of the project as a whole and multi-party entities.The risks of the plan and the plan are analyzed and prompted,so as to provide reference and help for the enterprises that will participate in the PPP project in the future.