Research On Turnover Tax Of Railway Transport Enterprises

China's railway is in a critical period. The reform, development and operation of the railway all need the support of a favorable external environment. State tax policy as an important means of adjusting the industrial structure should give railway transport enterprises more benefit.This paper is on the basis of tax theory, and use international experience for reference. This study is on turnover tax issues of China's rail transport enterprises, taking a method of combining theory and practice, system and part, qualitative analysis and quantitative analysis.In this paper, the study on the turnover tax of the railway transport enterprises includes two parts. One is the railway transport enterprise turnover tax policies, and the other is turnover tax planning.Under the current tax system, the turnover tax burden of railway transport enterprises is very heavy, and the double taxation problem is serious, so that enterprises can not effectively reduce the operating costs. At the same time because of the state's strict control of rail transport prices, it is difficult to obtain sufficient income to maintain the railway reform and development. In view of this, the article, according to the tax policy of efficiency, analyzed the necessity and feasibility of the turnover tax reform of railway transport enterprises. The best choice to avoid double taxation is to transit the present sales tax to Value Added Tax. According to the actual situation this article also designed some sales tax incentives policies, such as exempting enterprises from paying sales tax in the business between two railway transport enterprises, reducing the sales tax rates of railway transport enterprises, and exempting the railway construction fund from sales tax.Besides that this paper designed some turnover tax planning programs for railway transport enterprises on the basis of general turnover tax planning. The planning programs were mainly about the interest charges between different railway transport enterprises, providing services for each other, providing water and electricity for each other, and selling old rail material.