Research On Tax Law Of PPP Model

The economy is China and will stay a high-speed development track,both fell in the manufacturing industry and the growth rate of the real estate industry situation,how to maintain economic growth and a major problem to achieve the transformation and upgrading of the economic structure is placed in front of the government.China due to rapid economic development in the local government debt,not can this model of development to continue,so the government will look to the private capital.The PPP model originated in the United Kingdom,in the United States,Germany,Australia and other developed countries has been fully developed and perfect.PPP mode to the public property of the outstanding and great significance to the economic transformation in the government's vision,has become an important starting point for the government to achieve its economic goals.But the promotion of PPP model is not due to PPP Everything is going smoothly..The pattern of policy uncertainty,imperfect laws and regulations,private capital are mostly on the sidelines,waiting for the situation.Especially the lack of tax policy and law is the main factor contributing to this situation.In order to change this situation,domestic scholars have also strengthened the research of PPP model tax policy and law.In this paper can not reference case,the research focus on tax policy and the laws and regulations of our country.The existing PPP model policy and law has some shortcomings.First,the PPP model involved industry wide,links,some special tax is not clearly defined;secondly,the preferential tax policy coverage is too narrow,regardless of scope and period exist the necessity of the improvement;moreover,there is a conflict with China's current tax policy of tax reform;finally,social capital received government subsidies How should the tax and dividend will transfer does not require the.PPP mode in foreign countries earlier,although there is no national tax on the PPP mode of special legislation,but there are a lot of valuable experience.Such as,land acquisition and transfer,enterprise income tax and value-added tax and other preferential provisions are more mature.After analyzing the problems and foreign experience and practice their own existence,this paper puts forward his own suggestions.First,improve the legal effect of PPP related tax level,but should avoid tax conflicts caused by special legislation;secondly,continue to improve the relevant preferential tax policies,especially landpreferential policies;moreover,the establishment of the preferential tax policy difference treat,avoid sweeping across the board;finally,the government subsidies and dividend transfer tax treatment,prevent the emergence of grey areas.