A Tentative Study on Tax Planning for Corporate Income Tax of PPP Projects

DOI

10.2991/erms-18.2018.55How to use a DOI?

Keywords

PPP projects, Corporate income tax, Tax planning

Abstract

At present, the taxation of PPP projects in China is mainly reflected in the VAT and Corporate income tax. Problems with the Corporate Income Tax Treatment of PPP Projects are mainly reflected in the amount of taxable income, which is the starting point. Combined with the types of PPP projects, this paper explores the Corporate income tax planning of PPP projects.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Cong Li
PY  - 2018/04
DA  - 2018/04
TI  - A Tentative Study on Tax Planning for Corporate Income Tax of PPP Projects
BT  - Proceedings of the 2018 International Conference on Education Reform and Management Science (ERMS 2018)
PB  - Atlantis Press
SP  - 313
EP  - 316
SN  - 2352-5398
UR  - https://doi.org/10.2991/erms-18.2018.55
DO  - 10.2991/erms-18.2018.55
ID  - Li2018/04
ER  -