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为保证行业改革的顺利进行,国家一般都会为企业创造良好的政策环境和外部条件,税收优惠是其中重要的扶持政策。本文以铁路行业重组为切入点,探讨网络型行业重组后,对分立的自主经营、自负盈亏、自我发展具有独立法人地位的公司制企业,以改革不增加行业整体税负为原则,应采取的税收政策,解决行业重组所带来的整体税负增加的问题。
In order to ensure the smooth progress of the reform in the industry, the state will generally create a favorable policy environment and external conditions for the enterprises. Tax incentives are an important supportive policy. In this paper, reorganization of the railway industry as the starting point to explore the reorganization of the network industry, the independent self-employed, self-financing, self-development of an independent legal entity in the corporate system, the reform does not increase the overall tax burden on the principle that should be taken Tax policy to solve the industry restructuring brought about by the overall tax burden.