Research On Taxation Policy Of PPP Projects In Elderly Service Industry

During the "14th Five-Year Plan" period,our country will gradually move from an aging society to an aging society,and will reach the peak of population aging in 2053.In order to promote the development of the elderly service industry,our country encourages social capital to participate in it and pushes the government-social capital cooperation(PPP)model.The PPP model is playing an increasingly important role in our country’s senior care sector.As one of the important regulatory tools to maintain the normal operation of the national economy,taxation has an important role in guiding the investment direction and investment fields of social capital.Appropriate tax policy guidance can help promote social capital to actively invest in the elderly service industry and solve the problems of capital shortage and inadequate supply currently faced by the elderly service industry,and promote the sustainable development of the elderly service industry in our country.In this context,an in-depth study on the tax policy issues related to PPP projects in our country’s elderly service industry and a clear definition of the tax treatment provisions for special matters in PPP projects in the elderly service industry will not only help motivate social capital to actively invest in the elderly service industry,but also reduce the risk of policy uncertainty faced during the operation of PPP projects in the elderly service industry and further optimize the policy environment of the elderly service industry.This thesis mainly uses literature case study method and theoretical analysis method,firstly,by collating relevant literature on PPP projects in the elderly service industry at home and abroad,the tax-related treatment of the whole process of PPP projects and relevant tax policies,the current situation of PPP mode of senior care service in our country is analyzed,and the typical cases of domestic senior care service PPP projects are combined to summarize the tax policy problems of PPP mode in senior care service industry.Secondly,by sorting out the tax policies of three typical countries,namely the United States,Germany and Korea,in developing the PPP model,we summarize the inspiration for the development of the elderly service industry in our country using the PPP model.Finally,in view of the existing tax policy problems,put forward tax policy suggestions with practical significance in the light of our country’s national conditions.