【作者】 杨柳；

【导师】 张炜；

【作者基本信息】 东北财经大学 ， 税务硕士（专业学位）， 2020， 硕士

【摘要】 随着中国经济步入“新常态”,供给侧结构变革的压力日趋明显,制度变革、结构优化逐步成为中国经济进步的新助推器,党的十八届三中全会《决定》提出,树立通明标准的城市发展投融资机制,鼓励社会资本方与地方政府达成特殊合作协议,使其更有效的参与到城市基础设施投资建设经营,加速社会资源有效配置。政府有意推动企业参与PPP业务,在这样政治经济双重需求背景下,政府积极引导促进我国PPP模式的发展,不仅能对政府转变职能起到积极作用,同时也可以解放社会资本的活力,使市场资源配置得到优化。同时我国地方政府经济压力较大,基础设施建设资金缺口巨大,私营经济随着我国改革开放30年来积累下丰硕的物质基础,也加大了 PPP模式在我国发展的可行性。由于PPP项目投资建设运营一体化,同时有政府的信用背书,这些特点也吸引到了寻求转型的国内大型建筑集团的目光,因此许多大型建筑集团积极参与PPP项目。但目前国内关于PPP项目的税收政策未能明确,PPP项目由于其自身运行的特殊性导致了它的每个阶段都有十分复杂的税收问题,对此企业一般采取“见招拆招”的应对策略,不具有系统性和全面性,同时企业内部税收风险应对机制相对薄弱,造成了当前入库的PPP项目普遍存在较大的涉税风险,因此对PPP项目每个业务环节税收风险进行有效地管理,减小税务风险发生的概率迫在眉睫。本文依据PPP项目特征将其全周期划分为四个阶段:项目准备阶段、项目建设阶段、项目运营阶段、项目移交阶段。结合各个阶段的特点对其税务风险进行分析并提出防范策略,以期站在项目公司的角度对PPP项目全周期的税务风险管理有所借鉴。本文分为四个部分对PPP项目公司涉税业务风险管理问题进行了探索。第一部分为本文的绪论。这一部分是介绍本文的研究背景、意义以及国内外研究现状,在此之后本文提出了本文研究方法以及本文的创新与不足。第二部分是对本文的基本概念、支持理论简要介绍。首先是对PPP概念、企业税务风险、企业税务风险管理的基本概念进行界定;其次通过介绍PPP项目的复杂性探讨PPP项目公司进行税务风险管理的必要性和可行性分析;再次对PPP项目公司进行税务风险管理所能产生的效应进行分析,包括经济效应和管理效应;最后梳理出PPP项目公司税务风险管理框架,分别是明确PPP项目涉税业务节点,分析PPP项目涉税业务风险点和采取相应的税务风险管理措施。第三部分首先介绍了 L市地下综合管廊项目的案例概况,其次具体对L市地下综合管廊PPP项目全周期即准备阶段、建设阶段、运营阶段、移交阶段进行税务风险分析。首先在前期准备阶段,着重分析项目立项主体、支付前期政府代垫费用以及项目用地所涉及的税务风险;其次在建设阶段,着重分析项目公司建设期取得政府补贴包括中央财政补贴和地方财政补贴以及建设期发生的成本费用所涉及的税务风险;在运营阶段,着重分析项目公司取得收入、提取大修基金涉及的税务风险。最后在移交阶段,着重分析PPP项目资产权属不清涉及的税务风险。第四部分针对第三部分对L市地下综合管廊项目产生的涉税风险因素进行梳理,分析其全周期形成税务风险的因素并针对风险提出了一系列税务风险防范策略和税务风险优化管理措施。更多还原

【Abstract】 As China’s economy enters the"new normal",the pressure of supply-side structural reform is becoming more and more obvious.System reform and structural optimization have gradually become a new booster for China’s economic progress.The"Decision" of the Third Plenary Session of the Eighteenth Central Committee of the Party proposed and established The open and standard urban development investment and financing mechanism encourages social capital parties to reach special cooperation agreements with local governments to enable them to more effectively participate in urban infrastructure investment and construction operations and accelerate the effective allocation of social resources.The government intends to promote the participation of enterprises in the PPP business.Under such a background of dual political and economic needs,the government actively promotes the development of China’s PPP model,which can not only play a positive role in changing the functions of the government,but also liberate the vitality of social capital and make market resources The configuration is optimized.At the same time.China’s local governments are under greater economic pressure,and there is a huge funding gap for infrastructure construction.The private economy has accumulated a rich material base with the reform and opening up of China for 30 years,which has also increased the feasibility of the PPP model in China.Due to the integration of investment,construction and operation of PPP projects and the endorsement of government credit,these characteristics have also attracted the attention of large domestic construction groups seeking transformation,so many large construction groups have actively participated in PPP projects.However,the current tax policy for PPP projects in China has not been clear.Due to the special nature of PPP projects,each stage of the PPP project has very complicated tax issues.For this,companies generally take the "see tricks" strategy.The strategy is not systematic and comprehensive.At the same time,the internal tax risk response mechanism of the enterprise is relatively weak,resulting in the current PPP projects that have entered the warehouse generally have greater tax-related risks.Therefore,the tax risk of each business link of the PPP project is effectively Management to reduce the probability of tax risk is imminent.According to the characteristics of PPP project,this article divides its full cycle into four stages:project preparation stage,project construction stage,project operation stage,and project handover stage.Combined with the characteristics of each stage to analyze its tax risk and put forward prevention strategies,in order to learn from the perspective of the project company for the tax risk management of the PPP project throughout the cycle.This article is divided into four parts to explore the risk management of tax-related business of PPP project companies.The first part is the introduction of this article.This part is to introduce the research background and significance of this article and the current research situation at home and abroad.After this article,the research method and innovations and deficiencies of this article are proposed.The second part is a brief introduction to the basic concepts and supporting theories of this article.The first is to define the basic concepts of PPP,corporate tax risk,and corporate tax risk management;second,to discuss the necessity and feasibility of tax risk management by PPP project companies by introducing the complexity of PPP projects;Analyze the effects of tax risk management,including economic effects and management effects;finally sort out the tax risk management framework of PPP project companies,which are to clarify the tax business nodes of PPP projects,analyze the risk points of PPP project tax businesses and take corresponding measures Tax risk management measures.The third part first introduces the case overview of the underground comprehensive pipeline corridor project in City L,and secondly conducts tax risk analysis on the full cycle of the underground comprehensive pipeline corridor PPP project in City L,namely the preparation phase,construction phase,operation phase,and transfer phase.First of all,in the preliminary preparation stage,it focuses on the analysis of the main body of the project,the payment of early government fees and the tax risk involved in the project land:secondly,in the construction stage,it focuses on the analysis of the government subsidies obtained by the project company during the construction period,including central and local financial subsidies and The tax risks involved in the costs incurred during the construction period;during the operation phase.it focuses on analyzing the tax risks involved in the project company’s income and withdrawal of overhaul funds.Finally,in the handover phase,it focuses on analyzing the tax risks involved in unclear ownership of PPP project assets.The fourth part is based on the third part to sort out the tax-related risk factors generated by the L city underground comprehensive pipeline corridor project,analyze the factors that form the tax risk in its entire cycle,and propose a series of tax risk prevention strategies and tax risk optimization management measures for the risk.更多还原