Research On The Whole Life Cycle Finance And Taxation Of Ppp Project From The Perspective Of Social Capital

With the introduction of "the guide to the performance management of government and social capital cooperation(PPP)project" and "government accounting standard no.10",it indicates that the development of PPP projects in our country has opened a new curtain,and compared with the rapid progress of PPP projects in our country,the state's strong support for the performance management of PPP projects and the disclosure of information throughout the life cycle,the fiscal and taxation policies of the social capital side of PPP projects in our country are slightly weak at the present stage.Nowadays,only "Enterprise Accounting Standard Interpretation No.2" has given some guidance to the accounting treatment of BOT projects that meet the specific conditions,and there are no special and PPP project tax policies and PPP project accounting information disclosure document provisions.The lack of standards will undoubtedly affect the development of PPP projects and hinder the standardization process of PPP projects.At the same time,under the current PPP project performance management mechanism of "paying according to efficiency ",the financial data of the company is undoubtedly one of the basis for evaluating the performance indicators of PPP projects.and authenticity,may also affect the evaluation and assessment of the project,thus delaying the policy allocation of financial funds.To ensure the effective implementation of Accounting Standard No.10,the next step is to "study and introduce the accounting treatment regulations of social capital party on PPP project contract on the basis of accounting treatment of enterprise BOT business in Accounting Standard 2 of Enterprise Accounting Standard 2".Therefore,it is urgent to learn from international experience,refer to the tax laws including IFRIC 12,IPSAS 32 and PPP projects in various countries,combine the economic situation of our country,the development process of PPP model,on the basis of the existing accounting standard system and tax policy,further promote the exploration process of fiscal and taxation treatment of social capital side of PPP projects,and formulate the PPP fiscal and taxation policies that belong to our own country in combination with the legislation.This paper,from the perspective of social capital,probes into the fiscal and taxation treatment of PPP project in the whole life cycle,combs the PPP project in all stages of the whole life cycle,combines the existing fiscal and taxation policies and regulations of our country,draws lessons from international or foreign experiences and considers its applicability in our country,takes case analysis and comparative analysis as the main research means,takes "No.2 Interpretation of the Accounting Standard for Enterprise and"No.10 Government Accounting Standards" as the main basis,and various tax laws and regulations as the background of A construction projects,from the perspective of social capital side,Carding out the current financial and tax treatment methods and possible storage of PPP projects in China In the question,carries on the analysis to the dispute question and puts forward the policy opinion.