论文部分内容阅读
结合国家增值税改革的发展方向，同时借鉴增值税发展的国际惯例，对铁路运输业现行的税负情况进行分析。在将铁路运输业纳入增值税征收范围的前提下，提出铁路运输业的增值税缴纳方案。认为，若实行生产型增值税制，税率应为１０％；若实行消费型增值税制，税率应为２５％。
Combined with the development direction of national VAT reform, at the same time draw lessons from the international practice of VAT development, analyze the current tax burden of the railway transportation industry. Under the premise of integrating the railway transportation industry into the scope of VAT collection, a plan for the payment of value-added tax for the railway transportation industry is put forward. If the value-added tax system of production is adopted, the tax rate should be 10%. If the consumer-based value-added tax system is implemented, the tax rate should be 25%.