PPP（public-private-partnership）是指政府和社会资本合作的模式。近年来，这种 模式尤其在基础设施建设投资领域取得了长足的发展，是一种合作共赢、提高绩效的 公共治理范式，以目标一致、利益共享、风险共担为基础。税收是国家为筹集财政资 金而保障国家正常运行的重要手段，具有固定性、强制性、无偿性的特点，同时也是 对市场进行宏观调控的重要杠杆，体现着国家的政策导向，依法纳税是纳税人的光荣 义务。纳税人在依法纳税的同时，可以事先根据目前的法律法规的要求，对自身筹资、 投资、经营活动进行合理筹划，达到减轻税费负担的目的。税费是 PPP 项目成本的 重要组成部分，贯穿于整个项目周期。企业在应用 PPP 模式时，需要有科学的、高 效的税收筹划，这样不但能够降低企业的成本费用，实现企业效益的最大化，而且能 够促进 PPP 模式在我国的广泛推广，并更加平稳健康发展。 论文的主要研究内容包括七部分。第一章是绪论，介绍了论文的背景、研究目的 和意义、国内外研究综述、研究内容、方法和创新点等。第二章为 PPP 项目税收筹划 的相关阐述，介绍 PPP 项目税收筹划的相关界定及特点、目标、原则和方法、理论 依据。第三章分析了 MK 公司应用 PPP 项目税收筹划的客观必然性，包括必要性分析 和可行性分析。第四章为 MK 公司应用 PPP 模式公路建设项目的案例简介以及税收 筹划的障碍。第五章是对 MK 公司应用 PPP 项目税收筹划案例应用分析，对项目的各 个阶段进行税收筹划。第六章是实现 PPP 项目税收筹划的有效对策，通过五项措施 保障税收筹划的顺利实施。第七章是结论及展望。 关键词：PPP 项目，税收筹划，成本，税负II Research on Tax Planning of MK Company's Application of PPP Project Abstract PPP (Public-private-partnership) refers to the mode of cooperation between government and social capital. In recent years, this model has made considerable progress especially in the field of infrastructure investment. It is a public governance paradigm of win-win cooperation and improving performance. It is based on consistent objectives, benefit sharing and risk sharing. Taxation is an important means for the state to raise financial funds and ensure the normal operation of the country. It has the characteristics of fixed, compulsory and free. At the same time, it is also an important lever for macro regulation and control of the market, reflecting the policy orientation of the country. Paying taxes according to law is the honorable duty of taxpayers. While paying taxes according to law, taxpayers can plan their own financing, investment and business activities reasonably in advance according to the requirements of current laws and regulations, so as to reduce the burden of taxes and fees. Taxes and fees are an important part of PPP project cost and run through the whole project cycle. When applying PPP mode, enterprises need to have scientific and efficient tax planning. This will not only reduce the cost of enterprises and maximize the benefits of enterprises, but also promote the extensive promotion of PPP model in China. The main contents of the thesis include seven parts. The first chapter is the introduction, which introduces the background, purpose and significance of the paper, the research review at home and abroad, the research content, methods and innovations. The second chapter is about the related elaboration of PPP project tax planning, introducing the relevant definition and characteristics, objectives, principles and methods, and theoretical basis of PPP project tax planning. Chapter three analyses the objective necessity of applying PPP project tax planning in MK Company, including necessity analysis and feasibility analysis. The fourth chapter is a brief introduction to MK Company's application of PPP highway construction project and obstacles to tax planning. The fifth chapter is about the application of PPP project tax planning in MK Company, and the tax planning in each stage of the project. The sixth chapter is the implementation of effective measures ofIII tax planning of PPP project, through the five measures to ensure the smooth implementation of tax planning. The seventh chapter is conclusion and prospect. Key Words: PPP project, Tax planning, cost, tax burdenIV 目录 摘要....................................................................................................................................... 1 Abstract..................................................................................................................................II 第 1 章 绪论......................................................................................................................... 1 1.1 选题背景 .................................................................................................................... 1 1.2 研究目的和意义 ........................................................................................................ 1 1.2.1 研究目的.............................................................................................................. 1 1.2.2 研究意义.............................................................................................................. 1 1.3 国内外研究综述 ........................................................................................................ 2 1.3.1 国外研究综述...................................................................................................... 2 1.3.2 国内研究综述...................................................................................................... 3 1.3.3 国内外研究述评.................................................................................................. 5 1.4 研究内容、方法和创新点 ........................................................................................ 5 1.4.1 研究的内容.......................................................................................................... 5 1.4.2 研究的方法.......................................................................................................... 6 1.4.3 研究创新.............................................................................................................. 6 1.5 技术路线图 ................................................................................................................ 7 第 2 章 PPP 项目税收筹划的相关阐述 ............................................................................. 8 2.1 PPP 项目税收筹划的相关界定及特点...................................................................... 8 2.1.1 PPP 项目税收筹划的相关界定 ........................................................................... 8 2.1.2 PPP 项目税收筹划的特点 ................................................................................... 9 2.2 PPP 项目税收筹划的目标、原则和方法.................................................................. 9 2.2.1 PPP 项目税收筹划的目标 ................................................................................... 9 2.2.2 税收筹划的原则................................................................................................ 10 2.2.3 PPP 项目税收筹划的方法 ................................................................................. 10 2.3 PPP 项目税收筹划理论依据.................................................................................... 11 2.3.1 博弈理论............................................................................................................ 11 2.3.2 税收遵从理论.................................................................................................... 12 2.3.3 有效税收筹划理论............................................................................................ 12 第 3 章 PPP 项目税收筹划的客观必然性分析 ............................................................... 14 3.1 PPP 项目税收筹划应用的必要性分析.................................................................... 14 3.1.1 税收筹划有利于提高企业信用等级评定........................................................ 14V 3.1.2 税收筹划有利于企业持续经营........................................................................ 14 3.1.3 税收筹划有利于企业利润增长........................................................................ 14 3.2 公司 PPP 项目税收筹划应用的可行性分析..........................