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伴随着我国经济的快速发展,我国政府不断调整各项制度和政策以顺应经济发展的新形势。自201 4年我国大力推行PPP模式以来,该模式在我国多个领域被广泛使用,为政府和社会资本的合作提供了全新的方式,但该模式改模式的运作导致税收处理出现一些问题。本文基于此背景,主要探究PPP模式下企业财务税务规划问题,将新模式下税收政策的分析作为出发点,探究税收管理面临的挑战后提出了财务税务的规划。通过研究旨在为新型模式下现代企业税务管理提供可借鉴的路径。
With the rapid economic development in our country, our government constantly adjusts various systems and policies to adapt to the new situation of economic development. Since China vigorously promoted the PPP model in 2014, the model has been widely used in many fields in our country. It has provided a brand new way for the cooperation between the government and social capital. However, some problems have been found in the tax treatment due to the mode-changing operation. Based on this background, this paper mainly explores the corporate finance tax planning under the PPP model, takes the analysis of the tax policy under the new mode as the starting point, explores the financial tax planning after the challenge of tax management. The purpose of this research is to provide a reference path for the tax management of modern enterprises under the new model.