Rearch Of Tax Planning Of Railway Enterprises

Nowadays, tax planning is paid more and more attention by enterprises of home and abroad. Especially to domestic enterprises, tax planning will be an important part of financial management of rational enterprises. Owing to less research of tax planning to railway enterprises, and what' s more, tax planning of railway enterprises will play an important role in state and itself. So this thesis chooses tax planning of railway enterprises as topic. The purpose is that the author hopes that the research can be used for reference to tax planning practice of enterprises of railway.In terms of contents of the article, it carries out systematic analysis and research of tax planning of railway enterprise on the basis of innormal development of railway reform, appoints the connotation of tax planning, demonstrates the reason of tax planning by using the theory of economics and managements, conclude the principles of tax planning in railway enterprises.Taking advantage of the characteristics of railway enterprises, the article discusses many ways of planning on taxation kinds, reforming process of railway enterprises and getting more preferential policies for railway enterprises from the states through the means of examples and comparison. Saying specifically, about taxation kinds ,the thesis discusses the planning ways of value added tax, business tax and so on; with regard to tax planning of the reforming process, the article makes research into the tax planning of railway enterprises of seperation of main company and its subsidiary. Finally, the thesis discusses that the enterprises of railway strive for more preferential policies from the state.The thesis lays stress on the research of all kinds of planning ways, which makes three achievements at least. First, it does good to me to...