| 铁路税收问题的探讨 |
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| 引用本文： | 黄惠恒. 铁路税收问题的探讨[J]. 北京交通大学学报(自然科学版), 1993, 0(3) |
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| 作者姓名： | 黄惠恒 |
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| 作者单位： | 北方交通大学经济管理系 |
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| 摘 要： | 对目前铁路的税种、税率、课税对象、纳税办法进行了研究,提出,如果国家对铁路采取和其他交通运输企业相同的税收政策,在“八五”期间可留给企业184亿元资金,改善现有铁路企业资金短缺的现状。
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| 关 键 词： | 路铁 税收 经济效益 |
Research on the Tax Policy in Railway Enterprises |
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| Huang Huiheng. Research on the Tax Policy in Railway Enterprises[J]. JOURNAL OF BEIJING JIAOTONG UNIVERSITY, 1993, 0(3) |
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| Authors: | Huang Huiheng |
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| Affiliation: | Department of Economics Management |
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| Abstract: | After studying on the tax policy situation of tax item, tax rate, tax system and tax scheme presently used in railway enterprises, a suggestion has been made that the railway fund amount to 18.4 billion yuan could be increased during the Eighth Five-Year project if the similar tax policy as other traffic and transport enterprises is adopted. The present situation of the railway fund scar- city will also be improved. |
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| Keywords: | railway tax economic benefit |
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