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“网运分离”已成为铁路改革的目标模式，以组建铁路客运公司为突破口的改革正在从几个局的试点逐步向全路推广。客运公司作为市场主体，必须依法纳税，研究客运公司的财税政策具有很重要的现实意义。本文结合我国“十五”期间增值税改革的发展方向，同时借鉴增值税发展的国际惯例，认为将目前征收营业税的铁路运输业改为征收增值税，是避免重复征税的最根本途径,并据此提出了铁路客运公司的增值税缴纳方案。
“Separation of transportation from network” has become a target model for railway reform. The reform that takes the formation of a railway passenger transport company as a breakthrough point is gradually being promoted from the pilot of several bureaus to the entire road. As the main body of the market, the passenger transport company must pay tax according to law. It is of great practical significance to study the taxation policy of the passenger transport company. Based on the development of VAT reform during the Tenth Five-Year Plan period in our country and drawing lessons from the international practice of value-added tax, we think that the most fundamental way to avoid double taxation is to change the current railway transportation business to collect VAT. Based on this, a plan for the payment of VAT for railway passenger transport companies is proposed.