Research On The Finance And Taxation Support Policies Of China’s Railway Transportation Enterprises Based On Text Mining

ABSTRACT:In recent years, the railway of our country developed at a high speed. Thus our country starts the railway reform, setting up China Railway Company, whose main business include passenger and cargo transportation service. Railway reform can introduce effective competition and improve efficiency. On the other hand, the interests-oriented feature of railway transport enterprises becomes more and more obvious under the market system. In addition to the heavy debt pressure, the social responsibility of the railway company will gradually fade out. Now the current financial support cannot meet the inherent demands of railway reform, so how to balance the supply and demand of railway transportation and support railway reform is the tough problems to be considered and solved by the government.This paper study on the finance and taxation support policies of railway transportation enterprises, aiming to explore the relationship of the government and railway transportation enterprises after the railway reform, the evolution and the problems of the policies before the railway reform, and how to use finance and taxation policies to support the development of railway transportation enterprises. Therefore, firstly the paper analyzes the game relationship between the government and the railway transportation enterprises through the game model. Secondly, the paper summarizes the policy experience of supporting the railway reform in foreign countries. Then the paper uses research methods of content analysis, time series analysis and social network analysis, with the help of ROST Content Mining, Pajek, SPSS and other software tools, to carry on the text mining to policy documents, and make quantitative analysis from the policy time dimension, policy subjective dimension, policy object dimension and policy tool dimension. Finally with China’s national conditions, the paper gives the conclusion and policy suggestions in order to provide theoretical reference and constructive suggestions for the policy makers, and to help promote the healthy development of railway transportation enterprises after the reform.