关于“铁路基本建设工程设计概算编制办法”有关税收问题的思考

Probe into the points about revenue in“Design budget estimate making method for railway fundamental construction projects”

税金是构成工程造价的一个重要内容,依法纳税是纳税人应尽的义务。目前铁路基本建设工程造价中关于税金的计列在税目、税率、计列口径等方面存在需要完善的地方。本文就铁路基本建设工程设计概算编制办法中涉及到的营业税、城市建设维护税及教育费附加、耕地占用税、资源税、固定资产投资方向调节税、印花税等做一些有针对性的、政策性的探讨。

Revenue is a main part of project cost. There are still some problems in the measure and calculation of revenue of railway construction project.This paper makes special discussion on some points,such as business tax,city planning tax,additional education tax,land tax,resource rent tax,capital assets investment control tax,stamp tax etc.