摘要
以研究铁路税收问题的意义为切入点,针对铁路存在的基础性、公益性及企业性等特点,分析了调整铁路税收政策应考虑的因素,并据以提出铁路税收调整的有关建议。
Based on the importance of studying railway taxation problems which is put forward in this essay, and by aiming at the railway characteristics such as fundamental, social ＆ public benefit and enterprise features, the author discusses the factors that should be taken into consideration when the railway taxation policy is adjusted, and then, the essay gives proposals on adjusting problems on railway taxation.
出处
《铁道运输与经济》
北大核心
2007年第3期17-18,共2页
Railway Transport and Economy
基金
铁道部科技司重点研究项目(2004F015)。
关键词
铁路
运输企业
税收
公益性
基础性
企业性
railway
transport enterprise
taxation
Characteristics of Social ＆ public benefit
Characteristics of fundamental
Charactersitics of being enterprise
