{"title":"Research on Tax Treatment for PPP Projects","authors":"Yahui Guo","doi":"10.2991/mmetss-19.2019.193","DOIUrl":null,"url":null,"abstract":"As the PPP mode sees wider application across all industries, to establish a scientific funding mechanism becomes a prerequisite to ensure smooth capital flow and a driving force for innovation in taxation policies and strategies. Through case studies of tax treatment under different funding mechanisms in PPP projects, this research analyzed the operational environment, standards and tax treatment of PPP projects.","PeriodicalId":363311,"journal":{"name":"Proceedings of the 2019 4th International Conference on Modern Management, Education Technology and Social Science (MMETSS 2019)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the 2019 4th International Conference on Modern Management, Education Technology and Social Science (MMETSS 2019)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2991/mmetss-19.2019.193","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
As the PPP mode sees wider application across all industries, to establish a scientific funding mechanism becomes a prerequisite to ensure smooth capital flow and a driving force for innovation in taxation policies and strategies. Through case studies of tax treatment under different funding mechanisms in PPP projects, this research analyzed the operational environment, standards and tax treatment of PPP projects.