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新形势下加快铁路发展、深化铁路改革,需要发挥政府的主导作用,铁路企业所得税政策作为其重要方面之一,能带动社会资本的参与。借鉴国外铁路发展经验,探讨性地提出促进铁路发展的所得税政策框架,确定税收优惠对象为新建铁路项目和已建成铁路项目,税收方式以直接抵免为主,包括税基、税率、税额优惠及特别优惠政策。
Under the new situation, to accelerate railway development and deepen railway reform, it is necessary to give play to the government’s leading role. As one of its important aspects, railway enterprise income tax policy can promote the participation of social capital. Drawing on the experience of foreign railway development, this paper tentatively put forward the income tax policy framework for promoting railway development, determining that the preferential tax policy is for new railway projects and railway projects already completed, and the tax methods are mainly based on direct credit, including tax base, tax rates, tax concessions and Special offers.