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多年来,我国铁路主要采用国有或国有控股方式建设和经营。为适应铁路跨越式发展的需要,尽快缓解铁路运能长期紧张和建设资金不足的状况,开拓多元化筹资渠道,鼓励和支持非公有制经济进入铁路等基础设施领域,大力发展合资铁路是一个有效途径。在大力发展合资铁路的过程中,合资铁路公司建设和运营中涉及的一系列税收问题是需要考虑的重要因素,妥善解决合资铁路公司在项目建设和运营中存在的税收问题,尽可能降低合资铁路公司在建设和运营中的税收成本具有重要的现实意义。
Over the years, China’s railways have mainly adopted state-owned or state-controlled methods of construction and operation. In order to meet the needs of the railway by leaps and bounds, it is necessary to ease the long-term tensions and deficits in the construction of the railway transport industry, open up diversified sources of financing, encourage and support the non-public ownership economy to enter the railway and other infrastructure areas, and vigorously develop the joint-stock railways is an effective way . In the process of vigorously developing joint-venture railways, a series of tax issues involved in the construction and operation of joint-venture railway companies are important factors to be considered, so as to properly solve the tax problems existing in the construction and operation of the joint-venture railways, and minimize the joint-venture railways The tax cost of the company in construction and operation has important practical significance.