| 建立铁路公益性运输补偿机制的探讨 |
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| 引用本文： | 党振岭.建立铁路公益性运输补偿机制的探讨[J].铁道运输与经济,2003,25(6):6-7. |
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| 作者姓名： | 党振岭 |
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| 作者单位： | 石家庄铁路分局,企管分处,河北,石家庄,050000 |
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| 摘 要： | 铁路公益性运输超越了企业的职能范围,企业应当得到国家补偿。为此,建议按照依法、据实补偿原则,以税收抵扣方式进行补偿,以利于铁路运输企业的积累和发展。
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| 关 键 词： | 铁路 公益性运输 国家补偿 补偿原则 税收抵扣 |
| 文章编号： | 1003-1421(2003)06-0006-02 |
| 修稿时间： | 2003年3月7日 |
Probe into Estabtishing a Compensation mechanism for Railway Transportation of Public Wetfare |
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| DANG Zhen-ling.Probe into Estabtishing a Compensation mechanism for Railway Transportation of Public Wetfare[J].Rail Way Transport and Economy,2003,25(6):6-7. |
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| Authors: | DANG Zhen-ling |
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| Abstract: | The railway transportation of public welfare is beyond the functionscale in aspect of enterprise so the government shall reimburse the enterpriseaccordingly. The paper suggests reimbursement in form of offset by tax rev-enue based on the principle of legality and actuality so as to benefit the accu-mulation and the development of railway transport enterprises. |
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| Keywords: | railway transportation of public welfare governmentalreimbursement reimbursement principle offset by tax revenue |
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