目前,我国仍按投资管理主体的不同对铁路进行分类,并以此作为适用不同税收优惠政策的依据。在铁路改革的背景下,这难免导致一定的税负不公问题。本文在对铁路行业税收优惠政策进行分析的基础上,梳理了新形势下不同类型铁路在耕地占用税、房产税、城镇土地使用税等税收优惠政策适用上存在的税负不公问题,并提出了解决问题的思路。 At present, our country still classified the railway according to the different subjects of investment management and used it as the basis for applying different tax preferential policies. In the context of railway reform, this inevitably leads to some tax unfairness problem. Based on the analysis of tax preferential policies in railway industry, this paper combs the tax burden unfairness problems of different types of railway in taxation preferential policies such as cultivated land occupation tax, real estate tax and urban land use tax in the new situation, Solve the problem of thinking.