铁路运输业会计处理与税务实务

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By 清华 张

cover image of 铁路运输业会计处理与税务实务

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梳理了我国铁路运输业的组织架构、主要业务情况,总结了铁路运输业行业特点、生产经营特色、税收管理特征。从铁路运输业收入的会计处理入手,介绍了铁路运输清算细则,特有的会计科目和账务处理。结合多年风险管理经验,提练出铁路运输业常见的各税种的风险事项,根据税法文件规定,给出防范税务风险的相关建议。

铁路运输业会计处理与税务实务