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政府和社会资本合作模式投资规模不断扩大,成为公共设施建设的主流模式,本文拟以市政道路政府和社会资本合作模式项目为例,探究社会资本方取得政府付费的税务处理,为会计工作者在处理税务问题时提供一些参考。
The scale of investment in government and social capital cooperation has been expanding and becoming the mainstream mode of public facilities construction. This paper intends to take the municipal road government and social capital cooperation project as an example to explore the social capital to obtain the government pay tax treatment for the accounting workers in Provide some reference when dealing with tax issues.