摘要
随着铁路跨越式发展,国有铁路运输企业面临税收管理方面的诸多新课题。从国有铁路运输企业亟待解决的一些特殊税收业务入手,分析其产生的原因,在尊重现行税收法规的前提下,探讨了铁路特殊业务的涉税问题,提出了一些具有实际应用价值和可操作的解决思路或建议,以解决税企双方的分歧,进一步提高铁路的税务管理水平服务。
With the rapid development of railways, the national railway transit enterprises face many new problems of tax management. This article tries to analyze some special operations correlated to the tax business to be resolved urgently, and then gives the relevant explanations. On the basis of obeying the current tax law, it discusses the tax related problems in the special railway operations and puts forward some thoughts or advices with manipulative values practically, which can settle the disagreement between tax departments and enterprises, and serve for promoting the level of railway tax-management.
出处
《南京工业职业技术学院学报》
2006年第3期1-3,共3页
Journal of Nanjing Institute of Industry Technology
基金
铁道部2006年规划课题(编号:YS27)
关键词
国铁
特殊业务
涉税处理
national railway enterprise
special operation
handling of taxation
作者简介
何华芬（1967-），女，浙江上虞人，南京铁道职业技术学院讲师，注册会计师。
