Research On Tax Management And Accounting Of National Railway Transit Entetprises

With the rapid development of railway system, state-owned railway transport enterprises come across many new topics on the aspects of tax management and accounting. This paper studies the domestic and oversea tax policies on railway transport enterprises and points out the current situations of tax management and accounting that our nation’s state-owned railway transport enterprises have been confronting with. It finally gives some practical advices, which provides the strengthening of tax management level of railway transport enterprises with a theoretical endorsement and enlightenment.This paper focuses on the main problems that exist in the tax management and accounting of state-owned railway transport enterprises. The paper puts forward the train of thought of dependency management mode that the state-owned railway transport enterprises should adopt by applying many means combined with both theory and practice, such as market investigation, comparative analysis, comprehensive induction and literature quotation, etc. By collecting the main experience the S Railway Bureau has accumulated when handling the economy businesses that relate to tax. It advises to strengthen the inner tax management of the railway transport enterprises by setting up specialized tax management agency, allocating full-time staff, formulating tax management institution and reinforcing invoice supervision and so on. In order to develop the railway business rapidly, the paper proposes corresponding suggestions to tax-related treatment in connection with particular issues to recommend scrambling preferential tax for those tax-related businesses which reflect the specialization of railway business.