铁路高质量发展下的税收政策优化研究  

Research on Tax Policy Optimization under High-quality Development of Railways

作　　者：娄琼 李宣 吕金磊 陈星潼 LOU Qiong;LI Xuan;LYU Jinlei;CHEN Xingtong(Finance Department,China Railway Lanzhou Group Co.,Ltd.,Lanzhou,Gansu 730000,China;Finance Department,China State Railway Group Co.,Ltd.,Beijing 100844,China;Finance Department,China Railway Design Corporation.,Tianjin 300142,China;School of Economics,Shenzhen University,Shenzhen,Guangdong 518055,China)

机构地区：[1]中国铁路兰州局集团有限公司财务部,甘肃兰州730000 [2]中国国家铁路集团有限公司财务部,北京100844 [3]中国铁路设计集团有限公司财务部,天津300142 [4]深圳大学经济学院,广东深圳518055

出　　处：《铁道经济研究》2024年第6期65-70,共6页Railway Economics Research

基　　金：中国国家铁路集团有限公司科技研究开发计划软科学课题(2022F011)。

摘　　要：随着铁路网规模的日益扩大,铁路行业对经济社会发展的带动作用不断增加,对重点领域的服务保障力度不断加强,极大地促进了人民幸福指数的提升,铁路行业目前面临着诸多严峻的挑战。从我国现行税收制度、铁路运输企业涉税业务及涉及税种2个方面,阐释了铁路运输企业税务管理现状;通过分析国铁集团税收现状及存在问题,针对增值税、企业所得税、房产税、城镇土地使用税及其他税费等税收,提出铁路行业税收政策优化建议,进一步加大税收支持力度,促进铁路企业不断改善经营状况,全面推进铁路高质量可持续发展。With the increase of the railway network,the leading role of railway industry in economic and social development is increasing,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 administration of railway transportation enterprises from two aspects:the current tax system,the tax-related business of railway transportation 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,promotes railway enterprises to continuously improve their operating conditions,and comprehensively promotes the high-quality sustainable 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 

分 类 号：F530.68[经济管理—产业经济]