BT作为政府利用非政府资金来承建某些基础设施项目的一种投资方式，在我国运用于公共基础设施建设实践的时间短、取得的实践经验较少。从国家层面来讲，BT项目建设的税收支持政策不明确，呈现“无法可依”的现象；从地方政府层面来讲，有九省市践行BT项目税收支持政策的探索。本文运用实地调研和咨询法的研究方法，对我国BT项目投融资建设的税收支持政策现状、存在的问题进行剖析，在此基础上，提出了两点政策建议：一是建议财政部和国家税务总局尽快联合颁发一个全国统一规范的BT项目涉税政策法规文件，该文件应明确BT项目投融资方营业税的征税税目、计税依据和营业税与企业所得税的纳税义务时间。二是建立支持BT项目投融资建设的税收优惠政策体系：融资合同印花税全免，投资建设合同减半征收或免印花税；企业所得税减免优惠政策。%BT is a way of investment that the government makes use of non - government funds to build some infrastructure projects. As a new financing mode of construction, the time for BT to be applied to the construction of public infrastructure in China is short, the practical experience is less, so from the national level, BT project construction tax support policy is not clear. From the local government level, there are nine provinces and cities have explored the implementation of BT project tax support policy. Based on the field research and consulting method, this paper is to analyze current situation and the existing problems of tax support policy for BT project financing construction in China. On the basis of this, two suggestions are as follows: on one hand, the Ministry of Finance and the State Administration of taxation should jointly issue a unified national standard BT project file tax pol- icies and regulations as soon as possible. The file should be clear about the BT project financing business tax taxable items, tax basis and the business tax and enterprise income tax liability of time. On the other hand, to build tax preferential policy system to support BT project financing construction with free financing contract stamp tax, half - levied investment and construction contract levied or free financing contract stamp tax and corporate income tax relief to the BT project investing and financing parties.
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