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各省、自治区、直辖市和计划单列市财政厅（局）、地方税务局：最近一些地方反映，某些铁路局提出目前铁道部仍按国务院国发［1986］40号文件精神实行经济承包责任制。该文件在明确与经济承包责任制有关的税收问题方面规定：今后新增税种准予免缴或从应缴营业税中扣除。鉴于实
Local tax bureaus (departments) of various provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: Local tax bureaus: Some localities recently reported that some of the railway bureaus proposed that at present the Ministry of Railways still implement the economic contract responsibility system in accordance with the spirit of the document Guo Kuo [1986] No. 40 of the State Council. The document stipulates explicitly that tax issues related to the economic contract responsibility system should be exempted from deduction of sales tax payable for newly added taxes in the future. Given the fact