各省、自治区、直辖市和计划单列市国家税务局、地方税务局:考虑到铁路提速和铁路运输企业机车车辆大修理的特殊情况,经研究,现将铁路运输企业机车车辆大修理支出税前扣除问题通知如下:从2007年度起,铁路运输企业以机车、客车和货车的修理支出总额分别占该类全部固定 The State Administration of Taxation and the Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: Taking into account the special circumstances of the railway speed increase and overhaul of locomotives and rolling stock of railway transport enterprises, after studying, the issue of tax deduction for the overhaul of locomotive and rolling stock vehicles The notice is as follows: From 2007 onwards, railway transport enterprises to locomotives, buses and trucks total repair expenses accounted for all such fixed