Research On Tax Planning Of Construction Enterprises Under PPP Mode

The PPP(Public-Private-Partnership)model,that is,the model of cooperation between the government and social capital,has gradually emerged in China since the end of the last century.As China's economy entered a new normal,the pressure of local government debts continued to increase,and the country promoted mixed ownership Reform,the PPP model has become an important model in the field of public infrastructure and service supply,with nearly 10,000 officially established projects.In the context of the current vigorous implementation of the PPP model in the country,more and more construction construction companies are participating.The project has also become a new investment goal for these companies to pursue stable returns and low risks.However,the construction industry itself has the characteristics of heavy tax burden,many tax-related links,and many types of taxes.When participating in PPP projects with public attributes,Faced with new problems and conditions,it is necessary to plan tax in advance in order to reduce the tax burden,avoid taxrelated risks,and increase project income.However,at present,China's ppp project tax planning still faces some problems,such as the lack of tax regulations and policies specifically for the ppp model,the long time span of the project,and the weak position of the social capital party in cooperation,which undoubtedly increases the ppp project tax Difficulty in planning.Although traditional construction companies have accumulated a lot of tax planning experience,some of the experience is no longer applicable when participating in ppp projects.At this time,construction companies should focus on these issues and combine the characteristics and regulations of the ppp project itself.Policies,formulate reasonable tax planning schemes;and government departments should also introduce more tax laws and policies and provide more support to social capital parties,which can make the ppp model more standardized and mature in China.On this basis,this article adopts the literature analysis method,case analysis method and comparative analysis method to start the study.First,the theory used in this article is explained,and at the same time,a certain derivation is required in conjunction with the case study;then the development status of the ppp model is briefly described.Introduction,explains the tax burden of China's construction companies,the problems faced by tax planning and the tax planning methods of the main types of taxes,and further analyzes the characteristics and problems of tax planning in traditional construction companies under the ppp model;secondly,the sub-links The tax classification is based on Mengcheng jh company and cg company using ppp project for tax planning analysis,and put forward corresponding suggestions for these two companies;finally,this article concludes that we give policy recommendations for tax planning in China's ppp project,hope ppp The model has achieved better development in China.