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近年来,随着PPP(Public-Private Partnership,即政府与社会资本合作模式)在实际应用中的不断创新,其会计及涉税问题也越发复杂。笔者结合《关于在公共服务领域推广政府和社会资本合作模式的指导意见》(国办发[2015]42号)、《政府和社会资本合作模式操作指南(试行)》(财金[2014]113号)等相关规定,详细分
In recent years, as PPP (Public-Private Partnership) has been continuously innovated in practical application, its accounting and tax-related issues become more and more complicated. The author combines the Guiding Opinions on Promoting the Cooperation Pattern of Government and Social Capital in the Public Service Field (Guobin Fa [2015] No. 42), the Guiding Opinion on the Cooperation Mode between Government and Social Capital (for Trial Implementation) (Cai Jin [2014] 113 No.) and other relevant provisions, detailed points