Author(s)

Yanchao Yang ^1,2, Fengxian Wang ¹

Affiliation(s)

¹ Kunming University of Science and Technology, Kunming, Yunnan, 650000, China
² Yunnan Health &Cultural Tourism Holding Group Co. Ltd, Kunming, Yunnan, 650000, China

Corresponding Author

Fengxian Wang

ABSTRACT

PPP projects have the characteristics of involving a variety of taxes and need to deal with multiple tax links. At present, there is a lack of special tax regulations and policies, and the use of the existing tax law is controversial, which leads to obvious tax risks in PPP projects. This paper takes a PPP waste incineration power generation project in Yunnan Province as an example to analyze the tax categories involved in the whole process and the corresponding tax-related disputes. Through the combination of theory and practice, it provides tax-related solutions for similar PPP projects to ensure the expected benefits and cost controllability.

KEYWORDS

PPP project; waste incineration power generation enterprise; tax policy

CITE THIS PAPER

Yanchao Yang, Fengxian Wang, Tax Dilemma of PPP Projects under the New Revenue Criteria—Take a PPP Project in Yunnan Province as an Example. Accounting and Corporate Management (2023) Vol. 5:28-35. DOI: http://dx.doi.org/10.23977/acccm.2023.050703.

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