国家税务总局公告2010年第8号现就项目运营方利用信托资金融资进行项目建设开发过程中增值税进项税额抵扣问题公告如下:项目运营方利用信托资金融资进行项目建设开发是指项目运营方与经批准成立的信托公司合作进行项目建设开发,信托公司负责筹集资金并设立信托计划,项目运营方负责项目建设与运营,项目建设完成后,项目资产归项目运营方所有。该经营模式下 Announcement of the State Administration of Taxation No. 8 of 2010 Announcement on Deductions of VAT Input VAT During Construction and Development of Project by Utilizing Trust Funds for Project Operators The project operators use the trust financing to conduct project construction and development as follows: The trust company is responsible for raising funds and setting up a trust plan. The project operator is responsible for the project construction and operation. After the project construction is completed, the project assets are owned by the project operator. Under the business model