摘要
目前,BT模式作为"公私合伙"模式的一种,已广泛运用于我国政府主导的非经营性基础设施建设。本文从税制的角度分析BT模式建设项目增值税税制设计的难点,其中主要涉及以下方面:一是纳税人及适用税目,重点是项目公司及投资人是否为增值税纳税人及若为增值税纳税人应适用何种税目;二是项目公司的进项抵扣问题,重点是其获得二级承包服务、金融服务、劳务服务的进项抵扣不足问题。最后,本文对"营改增"后的BT模式建设项目增值税税制设计提出建议,希望能够对我国BT模式建设项目税收征管的完善提供助益。
At present,BT mode as a 'public-private partnership' mode, has been widely used in China's government led the construction of non operating infrastructure. This paper analyzes the difficulties of value-added tax system design BT construction project from the perspective of the tax system, which mainly involves the following two aspects: one is the taxpayer and the applicable tax items, the focus is whether the investors and item company for VAT taxpayers and if VAT taxpayers applicable deductible items:two is the problem of item company, is the key the shortage of the deductible and get two contracted services, financial services, labor service, Finally, the article on the 'camp changed to increase' after the BT model construction project value added tax system design proposal, hope to be able to BT mode of our country to improve the construction of tax collection and management to provide help.
出处
《财会通讯（中）》
北大核心
2017年第9期123-128,共6页
Communication of Finance and Accounting
