PPP项目公司的增值税贯穿于PPP项目全生命周期,对整个项目的现金流、运作方式、盈利程度乃至整个项目的投资回报率的判断都有着较大的影响。尤其是“营改增”以后,增值税对PPP项目的影响更大。因此,针对PPP项目公司的增值税探析显得更有意义。PPP模式下的增值税分析对于占总税收收入一半以上的流转税制,在营改增后,增值税对PPP全生命周期的重要性不言而喻,明晰PPP模式中增值税的发生节点,是研究PPP模式 The value-added tax of a PPP project company runs through the life cycle of a PPP project and has a great impact on the overall project’s cash flow, operation mode, profitability and even the judgment of the return on investment of the entire project. In particular, after the VAT reform increased VAT, the impact of the VAT on the PPP project was even greater. Therefore, the value-added tax analysis for PPP project companies is more meaningful. Value Added Tax Analysis under PPP Mode For the circulation tax system accounting for more than half of the total tax revenue, after VAT reform, the importance of VAT on the PPP life cycle is self-evident. It is clear that the VAT occurrence node in PPP mode is Study PPP mode