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铁路运输生产需要机、车、工、电、辆等部门分工合作完成,实行收支两条线和总公司、铁路局、站段三级核算的财务管理体制。铁路局作为一级铁路运输法人企业,在营改增实施过程中面临一些特殊业务的税务处理。本文针对铁路运输企业实施营改增以来反映比较普遍的合资铁路公司增值税预缴、两端物流服务增值税缴纳等问题进行理论分析与实证研究,并提出税务优化建议,以期进一步完善铁路运输企业营改增方案。
The railway transportation production needs the cooperation of the departments of machine, vehicle, industry, electricity, vehicles and other departments to complete the cooperation and implement the financial management system of the three lines of revenues and expenditures and the accounting of head office, railway bureau and station section. As a first-class railway transportation corporation, Railway Administration faces some special tax treatment in the course of implementation of the reform. In this paper, theoretical analysis and empirical research are carried out on issues such as prepayment of value-added tax of joint-stock railway corporations, payment of value-added tax on both ends logistics services since the implementation of the VAT reform by railway transport enterprises, and the tax optimization proposals are put forward so as to further improve the railway transport enterprises Camp increase program.