Research On Taxation Issues Based On HT Company's PPP Projects

In order to solve the embarrassing situation of local government debt growth caused by infrastructure investment and resolve local government debt pressure,the government began to push PPP(Public-Private-Partnerships)in 2014 to guide social capital into the field of infrastructure and service investment.PPP can not only support new urbanization construction,promote economic transformation,accelerate the transformation of government functions,reduce the debt risk of local governments,but also improve the financial stability of the public sector and the private sector.It is the Important content that deepens the reform of the fiscal and taxation system.However,as the PPP in various places are in full swing,many problems have also been exposed.At this stage,China needs a more standardized fiscal and taxation policy system to guide the healthy and sustainable development of PPPThis paper takes the tax issue as the research object,and takes the PPP as the background.It tries to summarize the key tax issues that restrict the development of PPP in China by combining theory with cases,and then combines scholars' research and foreign experience to put forward feasible advices.First of all,this paper briefly expounds the taxation theory related to PPP.Subsequently,it analyzes two PPP cases of HT Company and summarizes the typical tax problems.Then it introduces the tax policies and practices of the United States,European countries,South Korea and Singapore;Finally,with reference to international experience and scholars' research,in response to the tax issues raised earlier,proposals were made to promote better and faster development of PPP.