铁路四种地方税问题的探讨

Exploration of Four Types of Local Taxes for Railroads

通过详实的资料，分析铁路应纳地方四税（土地使用税、房产税、车船使用税、印花税）的税基和税负。通过调查研究，设计了三类、六种纳税方案，并作了测算。最后，认为在“九五”期间，国家免征铁路的土地使用税和房产税。

Based on full and accurate information,the paper analyzed the tax base and taxnd bearing of the four 1ocal taxes which railway should pay to 1ocal governments (1and use tax, house property tax, vehicle and ship use tax and stamp tax).Through investigation and research, the authors designed three classes and six types of tax payment plans, and made calculations. Finally,the paper concluded that the following plan is more reasonable: China railway is exempt from 1and use tax and house property tax, and pays vehicle and ship use tax and stamp tax as usual.