Study On The Taxation Impact Of A Sewage Treatment PPP Project In L City

At present,with the process of urbanization in China,the water environment problem that our country faces is becoming more and more serious.The main reason is that all kinds of relatively concentrated residential sewage and industrial sewage will be discharged after the construction of cities?towns and various types of development zones.However,the facilities of sewage treatment can not keep up with the progress of town construction.For a number of small towns,development zones and industrial parks,certain funds will be needed to support to build the sewage treatment plants,and specialized operational agencies will be required to operate the sewage treatments.The sewage treatment plant belongs to the infrastructure and public service facilities,and is generally invested by the local government.For some cities and municipalities,because of the limited financial funds of the government,the supporting funds are lacked.PPP(Public-Private Partnership)model is an international mature project financing model in infrastructure.In this model,social capital is encouraged to cooperate with government in the construction of infrastructure.Now,the PPP model has successfully help the government to build sewage treatment facilities.This paper analyzes the tax burden impact of L city sewage treatment plant PPP project life-cycle,and analyzes the profit and tax burden of the project.This paper also analyzed several problems of the project existed in tax burden.Finally,according to the existing problems in the analysis results,combined with China's PPP policy and the situation of fiscal and tax,this papertax gives some policy suggestions and ideas for rationalizing the tax burden under the PPP model of wastewater treatment.which is to achieve a virtuous circle of tax burden and tax revenue in wastewater treatment PPP mode.This article uses the case analysis method,which start from the significance and the present situation of sewage treatment facilities,combined with the advantages of PPP mode,operation process and project participants and other content,proposed the necessity of PPP model of sewage treatment in China,analyzed the application prospect of PPP mode in sewage treatment in China,and analysed the situation of revenues and profits in sewage treatment industry.This paper,which establish the evaluation model of tax burden and use the sewage treatment plant as an example,introduced the background and significance of the project.At the same time,this paper which use the large amounts of data,analyzes the situation of profit and tax burden of the project,points out the problems of the project about tax burden.I believe that China's current sewage treatment PPP burden tax is at a higher level,we should reduce the tax burden;At the same time,I suggested to increase or optimize relevant preferential tax policies to alleviate the financial burden of sewage treatment PPP company.