Research On Tax Risk Of Social Capital In BOOT Model

In order to expand public infrastructure investment and improve the quality of service in the public sector,and at the same time,it can solve the financial burden of government building public facilities.The new financing model of PPP(Public-Private partnership)is gradually being promoted and applied to many Areas such as power station construction,sewage treatment,garbage disposal,road construction and other fields.With the gradual deepening of the promotion and application of PPP projects at home and abroad,the tax treatment of some PPP projects has become more prominent.Since China has not yet issued laws and tax regulations specifically for PPP projects,the applicable policies are scattered among various documents.Therefore,the solution to tax problems in various stages of PPP is not completely clear,and there are still some risks.The BOT(Build-Operate-Transfer)model is the most widely used PPP project.The broad BOT model is divided into narrow BOT,BOO(Build-Own-Operate),BOOT(Build-Own-Operate-Transfer)and other derivative models.As a derivative model of BOT,BOOT financing model is mainly applied to hydropower construction projects at home and abroad.Its operation process is relatively complete,and the tax risk problems arising from the operation process will be more common.This paper selects the BOOT model as the specific research object.On the one hand,it is to analyze the tax risk problem in the process of running such financing model more comprehensively.On the other hand,it narrows the scope of research and studies its tax risk more specifically.This paper takes the financing project under the BOOT model as the research object,and analyzes the tax risk problem of the social capital party as the research goal.The article first expounds the internal relationship between BOOT model and PPP and BOT,compares it with BOT,BOO and other models,and clarifies the concept and characteristics of the research object.Then it discusses the taxation of each stage step by step according to the operation process of BOOT project.The problem is that the tax risk may exist in the operation process of the BOOT project.Secondly,the BOOT project of the water environment comprehensive management of B Water Company is taken as a specific case to explain its operation model and the resulting tax risk problem,and its solution Analyze.As a result,specific recommendations for the above tax risks are finally obtained.These proposals are proposed for both B companies and for the general BOOT project and similar models.I hope that through the research on the tax risk and treatment plan of BOOT project,this paper will help the related tax treatment problems,and promote the further development of BOOT model or BOT model.