發(fā)布時間：2018-06-10 17:36

  本文選題：BT項目 + 會計核算��； 參考：《長安大學(xué)》2013年碩士論文

【摘要】：BT（建設(shè) 轉(zhuǎn)移）項目融資模式，是由BOT模式演進而來的，為緩解我國基礎(chǔ)建設(shè)資金緊張的問題提供了有效途徑。BT模式已經(jīng)在我國廣泛應(yīng)用和快速發(fā)展，，但是與BT模式相關(guān)的會計政策尚沒有明確的規(guī)范，這就使得進行BT項目的企業(yè)會計核算存在相應(yīng)的問題，因此其有關(guān)會計核算及稅務(wù)問題值得研究探討。由此，本文主要針對BT項目融資模式下爭議較大的會計核算和稅務(wù)問題進行研究，具體內(nèi)容如下： 首先，進行研究背景分析，BT模式已成為緩解政府公共基礎(chǔ)設(shè)施建設(shè)資金短缺的主要手段之一，然而我國BT項目的會計核算及稅務(wù)問題沒有規(guī)范，較多問題仍有爭議性，包括BT業(yè)務(wù)是不是特許服務(wù)，不提供建造服務(wù)的項目公司是否要確認(rèn)建造合同收入，將其確認(rèn)為何種金融資產(chǎn)比較合適，BT項目借款費用資本化的問題，計提營業(yè)稅的計稅基礎(chǔ)及具體適用的稅率等問題。不同的企業(yè)采用不同的做法，既違背“可比性”的會計信息質(zhì)量要求，這樣下去也將會不利于BT項目的發(fā)展，由此，提出本文研究的必要性；其次，闡述BT模式的理論基礎(chǔ)，主要是關(guān)于BT項目涵義的界定、BT項目的運作流程、實踐應(yīng)用以及采用BT項目融資模式的優(yōu)勢，為下文對BT項目的會計核算及稅務(wù)問題的探討和分析做準(zhǔn)備；最后，對BT項目融資模式下具體會計核算及稅務(wù)問題進行研究。一方面是理論分析，通過國際會計準(zhǔn)則和我國會計準(zhǔn)則中的一些政策，以及我國進行BT項目的上市公司目前在實務(wù)中采用的會計核算方法，分析BT項目會計核算尚存在的問題，并提出自己的觀點。另一方面是從實際運用方面，根據(jù)不同情況下BT項目的不同特征，分析說明BT項目應(yīng)采用的會計核算方法和適用的稅務(wù)政策。 論文通過分析總結(jié)并結(jié)合筆者自身的認(rèn)識，在借鑒了大量的學(xué)術(shù)論文和相關(guān)會計政策的基礎(chǔ)上，對BT模式下會計核算和稅務(wù)問題提出觀點和看法，具有一定的實踐借鑒價值。
[Abstract]:BTT (Construction transfer) project financing model is evolved from bot model, which provides an effective way to alleviate the shortage of capital for infrastructure construction in China. BT model has been widely used and developed rapidly in our country. However, the accounting policies related to BT model are not clearly standardized, which makes the enterprise accounting for BT project have corresponding problems, so the related accounting and tax issues are worth to be studied and discussed. Therefore, this paper mainly focuses on the accounting and tax issues, which are controversial under BT project financing mode. The specific contents are as follows: first of all, The BT model has become one of the main methods to alleviate the shortage of funds for the construction of government public infrastructure. However, the accounting and tax problems of BT projects in China are not standardized, and many problems are still controversial. Including whether BT business is a concession service, whether a project company that does not provide construction services should recognize construction contract income and what kind of financial assets it is more appropriate to recognize as a financial asset, the question of capitalizing the borrowing costs of BT projects, The tax basis of business tax and the specific applicable tax rate and so on. Different enterprises adopt different methods, which not only violate the requirement of "comparability" of accounting information quality, but also will not benefit the development of BT project. Therefore, the necessity of this study is put forward. Secondly, the theoretical basis of BT model is expounded. It is mainly about the definition of BT project meaning and the operation process of BT project, the practical application and the advantages of adopting BT project financing mode, so as to prepare for the discussion and analysis of the accounting and tax issues of BT project below. The specific accounting and tax issues under BT project financing model are studied. On the one hand, through the analysis of the international accounting standards and some policies in the accounting standards of our country, as well as the accounting methods adopted by the listed companies carrying out BT projects in practice, the problems in the accounting of BT projects are analyzed. And put forward his own point of view. On the other hand, according to the different characteristics of BT project under different circumstances, the paper analyzes and explains the accounting method and applicable tax policy of BT project from the aspect of practical application. Based on the reference of a large number of academic papers and related accounting policies, this paper puts forward some viewpoints and views on accounting and taxation under BT mode, which has certain practical value for reference.
【學(xué)位授予單位】：長安大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.2

【引證文獻】

相關(guān)期刊論文 前1條

1 林軍輝;;試析BT項目中的會計處理的關(guān)鍵點[J];低碳世界;2015年01期

相關(guān)碩士學(xué)位論文 前2條

1 邵麗穎;項目公司BOT項目會計核算問題研究[D];中國財政科學(xué)研究院;2017年

2 程璐;施工企業(yè)BT項目運作及會計核算研究[D];長安大學(xué);2015年

本文編號：2004045