本文介绍了发达国家实施PPP模式的背景,选择了具有代表性的新加坡的相关政策作为研究对象,对PPP模式的涉税政策体系进行了分析。国外经验对我国的借鉴意义在于:考虑到模式的复杂性,包括税收在内的稳定清晰的综合性长期政策体系才真正对参与者具有吸引力。 This paper introduces the background of the implementation of PPP model in developed countries, selects the representative Singapore policy as the research object, and analyzes the tax-related PPP system. The significance of foreign experience to our country lies in the following: Considering the complexity of the model, a stable and clear integrated long-term policy system including tax revenue really attracts participants.