Tax Risk Analysis Of Project Sunder PPP Mode

With the rapid development of China’s economy and the implementation of the"the Belt and Road" development strategy,the importance of government and social capital cooperation(PPP)in China’s infrastructure construction will become more obvious.In general,the PPP mode of cooperation between the government and social assets introduces the deep participation of private capital,makes the project investment cooperation between government resources and stakeholders more close,and provides more extensive self owned funds for the construction of public goods.Because the current standard tax preferential policies are complicated and the requirements of tax preferential policies are scattered,the tax risk of PPP projects is high,which to a certain extent restricts the development and innovation of PPP investment and construction.Establishing and improving the management methods of tax risks of PPP projects can effectively prevent tax risks,further reduce the tax costs of PPP projects,improve the competitiveness of enterprises,relieve the pressure of government financial expenditure,and promote the overall reform and innovation of PPP investment and construction mode.Based on the analysis of domestic and foreign experts and scholars on the methods and theories of tax risk management,this paper expounds the methods and theories of PPP tax related risk management.According to the full cycle tax risk management method and the project life cycle theory,the company Z is investigated on the spot.First of all,it expounds the relevant theories of the PPP mode at the present stage,discusses the high-speed development of the PPP mode under the environment of China’s tax reduction policy,and makes a comparative analysis between the PPP mode and the traditional equity financing mode.Secondly,it summarizes the difficulties of Z Company in solving the tax related problems in the life cycle of the pipe corridor PPP project;After that,the paper expounds the reasons for the formation of tax related risks of the pipe gallery project of company Z,mainly citing the internal adverse factors of company Z,including many problems such as the lack of high attention to the tax related risks of PPP project,the low professional ability of tax related staff,and the lack of specific interpretation of PPP tax preferential policies.Finally,according to the specific links and risk management methods of the tax related risks of the Z company’s pipe gallery project,the tax related risk system management of the Z company’s pipe gallery PPP project is constructed,and it is divided into three subsystems:pre prevention,in-process control and post feedback.Based on the research and suggestions on the tax risk management of the pipe gallery PPP project operated by Z company,this paper is conducive to the improvement of the management level of the enterprise,especially the financial management level.At the same time,it is beneficial to promote the innovation of PPP project mode of similar enterprises.According to the tax risk management methods and relevant suggestions,this paper creates an effective way for enterprises to reduce costs,which is beneficial to relieve the pressure of government expenditure and further reduce the pressure of government debt and urban operating costs.