Research On The Income Tax Of The Railway Transport Enterprise

The railway is the basic industry,it is important to the country economics, the development of every walk of life and society.This paper selects the tax of the railway enterprise as the topic,because the railway needs the tax policy from the government in the rapid development of the railway and the research on the tax planning about the railway enterprise is few,and the people are short of the consciousness of tax planning.The tax planning is very important to the railway enterprise and the government.So,this paper comprises two aspects,one is the design of the income tax policy about the railway enterprise,the other is the income tax planning of the railway enterprise.In the design of tax policy,this paper elaborates three aspects.They are the income tax base,the tax rate and the tax revenue and the other aspects.In the tax plan of the railway transport enterprise,this paper elaborates two subjects,they are the deduct item of income tax for enterprise and tax preference with the understanding of new tax's change.The company should pay attention to the difference between the expense recognition in the new accounting standards and the deduct item of income tax for enterprise in the new tax law.This paper plans the income tax for enterprise with emphasizing the change of the new tax law.The company makes full use of the policy of tax preference from the country,and decrease the expense of income tax for enterprise in all aspects to increase the profit of the enterprise after tax.This paper is to support the railway to strive for the tax policy from the government,and as the reference of the income tax planning of the railway enterprise.