| With the advancement of urbanization and the improvement of economic level,the demand for infrastructure construction has been increasing.However,the government's limited financial income is difficult to adapt to the high demand for funds for infrastructure construction.PPP projects came into being.China has also introduced and implemented PPP projects.PPP projects(government and social capital cooperation mode)refers to the government through franchising,government purchase,cooperation,and social capital to establish benefit-sharing,risk sharing,and long-term cooperation relations,finally realizes win-win or multi-win of model.In this paper,we study the common patterns such as BOT,BOO,TOT and ROT in the narrow sense of PPP projects.Based on the analysis of case,the comprehensive treatment methods of accounting and taxation under various modes of the underground comprehensive pipeline project were studied.Firstly,the paper briefly introduced the background and the practical significance of the PPP project,and elaborated the current research status.Various processes of PPP projects are different,and accounting treatment and taxation methods are not the same.Based on the current taxation policies and regulations in China and the basic accounting standards promulgated in China,the article concludes the accounting and taxation methods of the PPP project grantor and social capital according to the development process of the project establishment,construction,financing,operation,and transfer phases.Then,in conjunction with the specific case of the underground comprehensive pipeline project,the PPP will further explain the various stages of treatment under various modes and discover the current deficiencies in accounting and tax treatment methods.Taking the development and application of the accounting terms of international PPP projects as a reference,and at the same time combining the direction of China's current reforms,we will study how to improve the current accounting and tax treatment methods.Finally,in order to solve the accounting and taxation problems existing in the various stages of PPP project implementation,suggestions are made to facilitate the development of PPP projects. |
