Research On The Tax Policy Of PPP Project In Xiangjiang New District

Since the 3rd Plenary Session of 18th CPC Central Committee,the development of PPP project is progressing into a higher level,and this started a new chapter for the cooperation of the government and social capital.It is acknowledged that social capital can be exerted flexibly and effectively in the PPP project.During cooperating with the government,tax revenue as an uncontrolled variable,its amount and variation will affect directly on the operating cost and the service level of social capital.Therefore,the making of laws and regulations for PPP project becomes one of the key factors in the development of PPP.The government needs to make a proper complement and amendment timely for current taxation laws to stabilize PPP's development.This thesis aims to research taxation,and summarizes the drawbacks that emerged from the policy and distribution methods of PPP project in new district,which is experimented in Xiangjiang new district in Hunan province.It lastly will provide with specific and practical suggestions for tax revenue rather than theoretical suggestions in PPP.In this study,it will firstly give a summary and extract of the solution towards PPP around the world,as well as deliver the drawbacks of taxation.Secondly,giving an insight on the problem that occurred to taxation management and things that need to improve in Xiangjiang new district after investigation and research.Lastly,it will offer suggestions from country's level as well as new district's level for the problems that occurred to PPP,which is under infrastructure building.The existing problems of PPP in Xiangjiang new district possibly happens throughout the country,it will make adjustment on the area of taxation from country level and amend a few taxation policies.In Xiangjiang new district,it will give suggestions that suits for this zone for its characteristic development.