Journal
JOURNAL OF CLEANER PRODUCTION
Volume 174, Issue -, Pages 133-138Publisher
ELSEVIER SCI LTD
DOI: 10.1016/j.jclepro.2017.10.197
Keywords
Charging infrastructure; Public-Private Partnership (PPP); Tax policy
Categories
Funding
- National Natural Science Foundation of China [71273258, 71473247]
- Philosophy and Social Sciences Planning Project of Anhui province [AHSKQ2016D103]
- Innovation Project on Postgraduate Education of Jiangsu Province [KYZZ16_0206, KYLX16_0514]
- National Social Science Fund Youth Project of China [14CJY059]
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Tax is an exogenous variable of the vehicle charging infrastructure in a Public Private Partnership (PPP), and tax policy will play a great role in regulation during the contract cooperation in PPP mode for vehicle charging infrastructure. This study analyzed the relevant tax policy of China's current vehicle charging infrastructure PPP projects, and identified several problems, such as a low level of legislation, lack of fairness, many ambiguous areas, lack of refinement, obsolete tax incentives, lack of pertinence, low degree of policy coordination and poor systematization. To perfect the tax policy of a vehicle charging infrastructure PPP project, it is necessary to give policy suggestions based on the establishment of rules and regulations, classification of tax-related expenditure, construction of differentiated dynamic tax preferential policies and construction of a multi-level coordination and supporting policy system. Project experience should also be summarized, to create a favorable tax policy environment for the forecasted rapid developrdent of vehicle charging infrastructures. (C) 2017 Elsevier Ltd. All rights reserved.
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