摘要
将PPP引入"一带一路"建设中,两者完美契合,相辅相成,相互促进。税制问题虽然不是PPP项目成败的决定性因素,但其涉及项目成本核算、PPP的良好落地等问题,是社会资本关注的重要制度因素。本文在深度剖析沿线国家PPP应用情况和财税环境的基础上,发现PPP应用于"一带一路"建设面临的税制问题和风险,提出顶层设计与PPP发展相匹配的税收制度、加强国际税收协调与沟通、增强税收灵活度等建议。
PPP introduced into＂the Belt and Road＂construction,the two are in a perfect fit. They not only share the same vision but also complement each other. Although the tax issue is not the decisive factor in the success or failure of PPP,but it involves the issues such as project cost accounting and the good landing of PPP,so it is an important institutional factor for social capital concerns. Based on the deep analysis of the application of PPP and the taxation environment of the countries along the＂the Belt and Road＂,this paper finds the taxation problems and the risks of PPP applied to ＂the Belt and Road＂ and proposes that top-level design tax system which is matched to the development of PPP,strengthens the international tax coordination and communication,enhance stax flexibility and other recommendations.
作者
李香菊
贺娜
LI Xiang-ju;HE Na(School of Finance and Economics,Xi＇an Jiaotong University,Xi＇an 710061,China)
出处
《经济体制改革》
CSSCI
北大核心
2018年第5期139-144,共6页
Reform of Economic System
