铁路运输业实行增值税的研究

Study on Reform of Added Value Tax for Railway Transportation

结合国家增值税改革的发展方向，同时借鉴增值税发展的国际惯例，对铁路运输业现行的税负情况进行分析。在将铁路运输业纳入增值税征收范围的前提下，提出铁路运输业的增值税缴纳方案。认为，若实行生产型增值税制，税率应为１０％；若实行消费型增值税制，税率应为２５％。

According to the reform direction of the added value tax in our country and the international tendency of the added value tax, by analysing the taxation of the railway transportation, the article advances an idea that we should impose added value tax on railway transportation instead of business tax. Then based on this idea, several taxation plans are designed in the article.