Research On Risk Management And Tax Treatment BT Project

From 2000, China began large-scale use of BT mode in construction project, mainly because of the contradiction between the urgency of long-term lack of funds and the construction of our country infrastructure construction, in order to alleviate this contradiction, participate in the construction of infrastructure and public utilities field of investment and financing mode of various levels of government began using the BT model.The BT model as a new investment mode, due to the short development time, vacancy phenomenon also exists in the relevant laws, regulations, in actual operation is still in the exploratory stage, not mature operation mode can be used for reference, thus easily lead to a variety of risk.As a new mode, BT investment and financing modeof infrastructure projects to speed up infrastructure construction, reduce the pressure on the government construction fund has played a good effect, but due to the complexity and particularity of the mode of operation, the model of risk need to be given enough attention. For BT project investors, the risk through the BT project operation. In various stages of the operation of the BT project BT project investors need to keep risk identification, risk assessment, summing up experience and lessons, and put forward risk coping strategies, to accumulate experience for later BT project. Encountered in the actual operation, the author of this paper and can’t evade tax problems are also analyzed, on the basis of summing up existing policy, tax treatment Suggestions are put forward. Finally, using the empirical approach, infrastructure BT project in producing soft container bags.for its economic and technological development zone as an example, the problem analysis in the process of project operation, to study and put forward reasonable risk coping strategies.The significance of this study is that: This paper will further explore the risk management and BT project of BT project investors tax treatment issues, to improve and provide certain reference and reference to perfect the related problems of BT model.