CS Group's Tax Risk Management Model For Sewage Treatment PPP Projects Was Optimized

With China's urbanization and the implementation of "The Belt and Road"strategy,the burden of the government to provide public goods will be heavier.The role of public-private partnership(PPP)in the infrastructure construction of our country will become more prominent.PPP means the cooperation of the government and social capital,which provides a broader source of funding for public goods through the introduction of social capital in depth to combine the government resources and investment from the private sector.The current tax policies are complicated and preferential tax policies to support PPP are scattered.Thus,the tax risk management of PPP project is relatively high,which restricts the development and innovation of PPP investment to a certain extent.Carry out tax risk management and tax risk prevention will reduce the tax cost of the project,improve the competitiveness of enterprises,reduce government expenditure pressure to promote the construction of PPP investment mode innovation and development.Based on the theory of tax risk management of the domestic and foreign scholars,this paper expounds the theoretical basis of risk management and introduces the concept of the total tax risk management and project life cycle.On this basis,the paper analyzes the sewage treatment PPP project of the CS group which faces the problems of the high tax burden,slow growth of net profit and tax-related problems.These problems point out that the core problem is that the current tax risk management mode based on financial management index fails to meet the need of the sewage treatment PPP project.From the objective of tax risk management and methods and conception of tax planning,the paper tries to optimize the tax risk management mode and construct the effective tax risk management framework of sewage treatment project management based on PPP.The paper puts forward the corresponding measures to specific tax risks occurred in the preparation stage,devolution stage,operation stage and asset transfer stage to prevent the tax risk of sewage treatment PPP project of CS group.Through the analysis and research,the paper is expected to provide some advice and reference for the tax risk management of sewage treatment PPP project of CS group and provide some reference for related cases,which provides practical significance to further promote the construction and the investment development of PPP project.