摘要
国铁运价率目前实行国家层面政府指导价,但地方铁路或合资铁路运价确定相对灵活,不同的项目运价率都不同。铁路专用线建成后,由于专用线货物运输品类繁杂,专用线业主分属不同的行业,如何制定合理的专用线运价成了很多企业头疼的问题。对专用线运价制定原则进行研究,旨在研究运营成本、折旧成本、管理费用、财务费用、税率等对运价率的影响,并简单介绍专用线运价审批流程,以解决目前普遍存在的专用线定价困扰问题。
At present,the freight rate of national railway is guided by the government at the national level,but the freight rate of local railway or joint-venture railway is relatively flexible,which is different according to different railway projects.After the completion of the special railway line,many enterprises have a headache on how to make a reasonable freight rate for the special railway line because of the complicated cargo transportation categories and the owners of the special railway line belong to different industries.In order to solve the problem of the special railway line pricing,we study the impact of operating costs,depreciation costs,administrative expenses,financial expenses,tax rates,etc.,on the freight rate,to analyse the freight rate setting principles for special railway lines,and we also briefly introduce the process of freight rate examination and approval for the special railway line.
作者
曾灵敏
ZENG Lingmin(CCCC Railway Consultants Group,Beijing 100088,China)
出处
《铁道经济研究》
2021年第6期9-11,共3页
Railway Economics Research
关键词
铁路
专用线
运价率
专用线运输总成本
价格审批
railway
special railway line
freight rate
total transportation cost of special railway lines
examination and approval of the freight rate