税法视角下铁路企业降成本的潜力研究

Research on the Potential of Railway Enterprise Cost Reduction from the Perspective of the Tax Law

降低企业成本负担是我国现阶段经济发展的一项重要任务,也是我国经济转型升级的需要。梳理铁路企业纳税现状,从铁路企业适用税率、纳税主体、纳税方式和税收优惠等方面进行了分析,提出了通过适当的税收法律、法规调整降低铁路企业成本负担的可能性,对铁路企业进一步降本增效,更好地服务于全社会有参考价值。

Reducing the enterprise cost burden is the important assignment of our country at the present stage.It is also nesseary to economic transition of our country.The article reveals the status of the railway enterprise pay tax and analyzes the possibility of the railway enterprise cost reduction in the terms of applied tax rate,subject of taxation,tax mode,tax preference,tax policy coordination.Then the author proposes the possibility of cutting the cost of railway enterprise through the suitable tax law adjustment.The research findings are good for railway enterprises to further reduce the cost and improve the efficiency.