With the increase of the railway network,the leading role of railway industry in economic and social development is in-creasing,and the service guarantee for key areas is continuously strengthened,which greatly promotes the improvement of people's happiness index.The railway industry is facing many severe challenges at present.This paper explains the present situation of tax ad-ministration of railway transportation enterprises from two aspects:the current tax system,the tax-related business of railway trans-portation enterprises and the taxes involved.By analyzing the current tax situation and existing problems of China Railway Group Co.,Ltd.,aiming at the taxes such as value-added tax,enterprise income tax,property tax,urban land use tax and other taxes and fees,this paper puts forward the suggestions on optimizing the tax policy of railway industry,to further increases tax support,pro-motes railway enterprises to continuously improve their operating conditions,and comprehensively promotes the high-quality sus-tainable development of railways.
关键词
铁路运输企业/高质量发展/税收政策/增值税/企业所得税/房产税/城镇土地使用税/优化建议
Key words
railway operators/high-quality development/tax policy/value added tax/enterprise income tax/property tax/urban land use tax/optimization suggestion
维普
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