Research On Full Cycle Tax Planning For Ppp Projects

In recent years,China's urban infrastructure construction process has been continuously promoted,but the old public service infrastructure is usually supported by local financial funds.Therefore,for some cities,due to limited financial funds,relevant urban construction projects cannot achieve breakthrough achievements.The PPP model is currently an internationally recognized infrastructure financing model.While the PPP model is gradually developing,as taxation runs through all aspects of the project cycle,the learning and application of its tax laws and regulations is becoming more and more important.However,the concept of tax planning in China started late,and the degree of attention given in this field is not enough;moreover,there is no separate tax system in PPP field.Therefore,it is quite necessary to study the tax planning strategy of PPP mode and reduce the tax burden to support the development of PPP.Through the study of the literatures and the analysis of the actual case of the enterprises,this paper sorted out the full-cycle taxation of the PPP project,and expounded the principles and basic ideas of tax planning.Based on this,this paper analyzed the tax burden of PPP projects undertaken by Jilin Province Water Conservation Company and the taxation problems in various steps.From the perspective of tax planning,combined with the current relevant tax policies in China,it analyzed the different types of taxes' impacts,then gave the company reasonable suggestions to reduce the actual tax burden.