| The transformation of shantytowns is a livelihood project of the party Central Committee in order to improve the quality of life of poor people,improve their living environment,optimize the layout of cities,and promote new urbanization.The shantytowns transformation model mainly includes government-led,government-led market participation,government and social capital cooperation(PPP).The government-led and government-led market participation mainly depends on government investment,which imposes a great burden on finance,increases the government's deficit rate,and easily leads to local government debt risks.Recently,the Ministry of Finance promulgated the Notice on Resolutely Stopping Local Governments from Using Government to Purchase Services in Case of Illegal and Infrastructural Financing and the Circular on Regulating the Issues Related to Financial Enterprises' Investing and Financing of Local Governments and State-Owned Enterprises."and a series of policies to regulate the restraint of this behavior.Under this circumstance,it is very meaningful to introduce social capital through the government and social capital cooperation model(PPP)to transform shantytowns.The PPP model can effectively avoid government financing risks,reduce financial pressure,and reduce local government debt.It also integrates both sides of the government and social capital,and can effectively exert the advantages of all parties,coordinate the interests of all parties,and achieve a win-win situation for all parties.Social capital has encountered some tax problems during the transformation of China's squatter settlements.Studying and clarifying these issues can help companies better manage their taxes and avoid the tax risks arising from non-compliance of taxes,thus increasing their participation in shantytowns reforms.The enthusiasm to solve business worries.This paper studies some of the tax issues encountered by social capital in the transformation of squatter settlements through theory and case studies.Such as the financial sustainability and social capital financing pressures,the adverse impact of the value-added tax for the early period of the project on social capital,the taxation of government subsidies,and the taxation caliber of resettlement housing income taxes,etc.,and put forward corresponding proposals for the government and enterprises respectively.Suggest.At the government level,in view of the huge financing pressure and the retention of value-added tax for social capital,it is suggested that when granting government subsidies,the government should consider these adverse effects as a factor and give them appropriate weights.When granting subsidies,the government proposes that the government strictly limit boundaries,strictly distinguish between government subsidies and price subsidies,and try to circumvent some of the price subsidies that are exempted from taxation because they comply with the form of central government subsidies.At the level of social capital,it is recommended that social capital pay attention to issues such as the operating mode,selection of general contractors,and taxation of income tax for resettlement housing.In the aspect of operation mode,the requirements for the handover of different projects and the object of handover were proposed,the government's docking route was clearly defined,the risk of the project company was reduced,and social capital was built.During the operation of the project,multiple subproject companies could be set up to take charge of the operation of different projects.If the general contracting model is used for social capital,if the general contractor does not have full qualifications,units with the qualifications for survey and design,material construction,and building qualifications may be combined to contract the consortium.Regarding the issue of income tax for the resettlement housing,the nature of the transaction can be judged based on the nature of the land and the specific conditions of the resettlement housing. |
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