|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2007年03 期
| 標(biāo)題 |
| 關(guān)于鐵路稅收問題的研究(29 卷) |
| 英文標(biāo)題 |
| Study on Railway Taxation Problems |
| 摘要 |
| 以研究鐵路稅收問題的意義為切入點(diǎn)，針對(duì)鐵路存在的基礎(chǔ)性、公益性及企業(yè)性等特點(diǎn)，分析了調(diào)整鐵路稅收政策應(yīng)考慮的因素，并據(jù)以提出鐵路稅收調(diào)整的有關(guān)建議。 |
| 作者 |
| 新聞作者:劉小麗 |
| 關(guān)鍵字 |
