Tax impacts of public-private partnership projects (PPP) in China

Tax impacts of PPP in China

This publication examines the impact of tax policies through the lifecycle of public-private partnership projects in China


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Public-private partnership (PPPs) have recently become amongst the most active part of the new economy in China. As at 31 December 2016, there were 11,260 PPP projects in the Ministry of Finance’s project database with a total investment of RMB13.5 trillion. With the booming development of PPPs, their associated tax issues will become increasingly prominent.

Legislative work in relation to PPPs is currently underway. Prior to its release, KPMG would like to launch this publication which focuses on the impact of tax policies on PPPs projects. 

© 2017 KPMG Huazhen LLP — a People's Republic of China partnership, KPMG Advisory (China) Limited — a wholly foreign owned enterprise in China, and KPMG — a Hong Kong partnership, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International.

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