近年来，基础设施的私人投资增势很猛。世界银行在1994年专题报告中作过估算，发展中国家每年用于基础设施的投资总额约有150亿美元，预计到2000年将增加到300亿美元。私人投资基础设施的税收问题可分三个方面进行分析，第一，税收的基本制度；第二，筹资模式；第三，税收的优 Private investment in infrastructure has been gaining momentum in recent years. The World Bank made an estimation in its 1994 special report that the total investment made by developing countries in infrastructure for each year will be about 15 billion U.S. dollars and it is estimated that it will increase to 30 billion U.S. dollars by the year 2000. Taxation of private investment in infrastructure can be analyzed in three aspects: first, the basic tax system; second, the financing model; third, the tax advantages