本文首先阐述了“营改增”税制改革的原因和发展,并结合财政部、国家税务总局、中国铁路总公司制定的一系列办法,叙述了“营改增”铁路税制改革的主要内容,阐述铁路税制改革所面临的各种风险,结合单位实际,讨论相应的应对措施,以推动铁路企业健康发展。 This article first elaborates on the reasons and development of the tax reform of “Reforming the VAT System and Reforming the Tax System”, and describes the reform of the tax system of “Railways, Railways, Corporations and Increases” based on a series of measures formulated by the Ministry of Finance, State Administration of Taxation and China Railway Corporation Main content, expounds the various risks that the railway tax system faces, according to the actual situation of the unit, discusses corresponding countermeasures to promote the healthy development of railway enterprises.