The construction of new-type infrastructure is of great significance in stabilizing growth，stabilizing employment，adjusting structure，promoting innovation and benefiting people’s livelihood. It will inject stronger impetus into China’s economic transformation. Adopting PPP mode can make social capital participate in the construction of new infrastructure effectively，which is beneficial to improve the modernization of the government governance system and the governance capacity，and to improve the overall operating efficiency of new infrastructure projects. At the same time，it can ease the financial pressure on new infrastructure. This report first introduces the current financing situation of the new infrastructure industry. Then it points out the problems of PPP financing mode selection，risk consideration in PPP investment and financing process，and tax arrangement in the application of PPP in new infrastructure. On this basis，the report points out that there are some problems in new infrastructure PPP projects，such as “unclear orientation of government function”，“imperfect exit mechanism of PPP model” and “commercial closed loop has not yet formed in new infrastructure investment”. Finally，the report puts forward the countermeasures and suggestions of applying PPP mode in the new-type infrastructure construction field.