摘要
由于铁路运输的网络特性 ,使得铁路行业重组后新成立的公司存在重复纳税现象 ,其结果必然增加铁路行业的整体税负。本文从流转税的角度 ,探讨对铁路新成立公司的税收政策 ,以解决重组所带来的整体税负增加的问题。按照税收中性理论 ,消除铁路行业重复纳税的最佳选择是改营业税为增值税 ,但在无法完全实现这一目标之前 ,国家应对铁路行业实行必要的营业税税收优惠政策 ,以保证改革的顺利进行。
Because of the network characteristic of railway industry, the companies newly founded during the industry regrouping will face double_taxation proble m, and as a result, the tax burden of the whole industry will increase. To solve this problem, this paper discussed the policies of sales tax toward the newly_f ounded companies. According to the tax policy of efficiency, the best choice to avoid double_taxation is to transit the present sales tax to Value Added Tax. Bu t before this transition is fulfilled, the government should impose favorable sa les tax policies toward the railway industry to assure the success of the railw ay reform.
出处
《北京交通大学学报（社会科学版）》
2004年第3期31-35,共5页
Journal of Beijing Jiaotong University(Social Sciences Edition)
基金
铁道部"适应铁路体制改革
运输企业营业税改增值税的研究"科研项目的子项目"铁路新成立公司缴纳营业税的研究"
关键词
铁路
重组
营业税
税收政策
railways
regrouping
sales tax
tax policy
