优化完善铁路企业增值税征管方式相关问题的思考与建议

Thoughts and Suggestions on Optimizing and Perfecting the Method of Value-added Tax Collection and Management in Railway Enterprises

目前国铁集团及所属企业铁路运输业务增值税实行汇总纳税,非运输业务实行增值税属地纳税。国铁集团所属同一企业不同业务执行不同增值税纳税政策,造成了一部分业务出现大额增值税留抵,而另一部分业务却仍需缴纳较大金额的增值税的矛盾局面。针对存在的问题,提出国铁集团从现行的增值税汇总缴纳政策转变为增值税合并纳税政策,是优化完善铁路企业增值税征管方式,切实降低税收成本的有效途径。在借鉴国际增值税合并纳税做法的基础上,分析了国铁集团实现增值税合并纳税政策的可行性。结合铁路企业业务模式、税务管理、财务管理的特点,在实现增值税合并纳税范围、增值税各项目税额的确认、会计核算方式的选择、增值税资金拨付的途径、纳税申报的模式等方面进行了探索和研究。

The value-added tax(VAT)of railway transportation business of China State Railway Group Co.,Ltd.(CR)and its affiliated enterprises is subject to collective taxation,and the VAT of non-transportation businesses is subject to local tax.The implementation of different VAT tax policies for different businesses of the same company owned by the CR has caused the contradiction of a large amount of VAT retention in some businesses,while another part of the business still needs to pay a larger amount of VAT.In view of the existing problems,this paper proposes that the transition from the current VAT payment policy to the consolidated tax policy is an effective way to optimize and improve the VAT collection and management method for railway enterprises and effectively reduce tax costs of the CR.Based on the reference of international VATconsolidated taxationconditions and practices,this paper analyzes the feasibility of the implementation of the consolidated VAT tax policy of the CR.Combining the characteristics of railway enterprises'transportation business,tax management,and financial management,this article puts forward related suggestions in determining the scope of consolidated tax payments,the principles for confirming the tax amount of each project,the setting of accounting accounts,the allocation of funds,and tax declaration.