摘要
铁路公益性运输超越了企业的职能范围,企业应当得到国家补偿。为此,建议按照依法、据实补偿原则,以税收抵扣方式进行补偿,以利于铁路运输企业的积累和发展。
The railway transportation of public welfare is beyond the functionscale in aspect of enterprise so the government shall reimburse the enterpriseaccordingly. The paper suggests reimbursement in form of offset by tax rev-enue based on the principle of legality and actuality so as to benefit the accu-mulation and the development of railway transport enterprises.
出处
《铁道运输与经济》
北大核心
2003年第6期6-7,共2页
Railway Transport and Economy
