Proceedings of the 2019 4th International Conference on Modern Management, Education Technology and Social Science (MMETSS 2019)

Research on Tax Treatment for PPP Projects

Authors
Yahui Guo
Corresponding Author
Yahui Guo
Available Online October 2019.
DOI
10.2991/mmetss-19.2019.193How to use a DOI?
Keywords
Different payment mechanisms; PPP projects; Tax treatment
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.

Copyright
© 2019, 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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Volume Title
Proceedings of the 2019 4th International Conference on Modern Management, Education Technology and Social Science (MMETSS 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
October 2019
ISBN
978-94-6252-808-6
ISSN
2352-5398
DOI
10.2991/mmetss-19.2019.193How to use a DOI?
Copyright
© 2019, 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/).

Cite this article

TY  - CONF
AU  - Yahui Guo
PY  - 2019/10
DA  - 2019/10
TI  - Research on Tax Treatment for PPP Projects
BT  - Proceedings of the 2019 4th International Conference on Modern Management, Education Technology and Social Science (MMETSS 2019)
PB  - Atlantis Press
SP  - 942
EP  - 945
SN  - 2352-5398
UR  - https://doi.org/10.2991/mmetss-19.2019.193
DO  - 10.2991/mmetss-19.2019.193
ID  - Guo2019/10
ER  -