| 对征收铁路建设基金政策的利弊分析 |
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| 引用本文： | 党振岭. 对征收铁路建设基金政策的利弊分析[J]. 铁道运输与经济, 2004, 26(1): 15-16 |
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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： | 铁路建设基金是在货运价格的基础上加征的,影响了铁路的资产收益率。为提高铁路运输行业的资金利润率,拓宽投融资渠道,提出将铁路建设基金纳入运输企业营运收入和妥善处理历史债务的建议。
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| 关 键 词： | 铁路 建设基金 收益率 投融资 货运价格 |
| 文章编号： | 1003-1421(2004)01-0015-02 |
| 修稿时间： | 2003-06-16 |
A Pros/Cons Analysis on the Policy of Imposing Railway Construction Funds |
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| DANG Zhen-ling. A Pros/Cons Analysis on the Policy of Imposing Railway Construction Funds[J]. Rail Way Transport and Economy, 2004, 26(1): 15-16 |
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| Authors: | DANG Zhen-ling |
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| Abstract: | The railway construction fund is imposed as an extra based onfreight transport price and it effects on the asset profitability of railway. To improvethe capital profit margin of railway transportation industry and to widen the channelof investment and financing, the paper puts forward to include the railwayconstruction fund as the income of railway transportation enterprise and to wellhandle the historical debt. |
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| Keywords: | railway construction fund profitability investment and financing freight transport price |
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