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有别于传统的政府提供公共产品的模式,PPP安排的特点是公私长期合作,通过收益、风险和责任的重新分配,提高公共产品的提供水平。税收对于PPP项目各当事方是否参与投资以及投资的强度会产生影响,同时当事方的税收待遇也可能影响与其他市场主体的竞争关系。欧盟以及其成员国的增值税法对于PPP项目各方当事人,特别是作为购买方的公共部门的影响加大,这些影响包括公共部门作为非增值税纳税人而最终负担进项税金,因提供方转嫁而使最终负担的增值税增加等。近年来,欧盟以及成员国已经开始关注增值税法对于PPP项目当事人的影响,并提出包括由公共部门采购模式转为消费(使用)者模式;对于增值税征收管理进行微调,引入反向征税机制,缩短增值税进销项税额申报期;引入增值税返还和补偿机制。同时欧盟也在其立法层面探讨有无必要为PPP项目规定特别待遇问题,这些经验和探讨值得借鉴。
Different from the traditional model of public goods provided by the government, the PPP arrangement is characterized by long-term public-private cooperation and the provision of public goods through the redistribution of benefits, risks and responsibilities. Tax revenue will affect whether the PPP parties participate in the investment and the intensity of the investment, and the tax treatment of the parties may also affect the competition with other market players. The impact of the VAT law of the EU and its member states on PPP parties, especially the public sector as purchaser, includes the eventual contribution of public sector input tax as a non-VAT taxpayer, The final burden of VAT and so on. In recent years, the EU and its member states have begun to pay attention to the impact of the VAT Law on parties involved in PPP projects and put forward a proposal that they should shift from a public-sector procurement model to a consumer model. They should fine-tune the management of VAT collection and introduce a reverse taxation mechanism , Shorten the reporting period of VAT of VAT; introduce VAT refund and compensation mechanism. At the same time, the EU also discusses at its legislative level the necessity of providing special treatment for PPP projects. These experiences and discussions are worth learning from.