面对铁路建设所需的巨额投入以及经济下滑所带来的地方财政吃紧，财政部于国庆节前向地方政府派出礼包，将铁路运输企业全部营业税及附加税和企业所得税的40%下划给地方。

In the face of the railway construction the huge investment and economic downturn brought about by the local finances,The ministry of finance on before the National Day to local government sent gift bag,Will the railway transport enterprise all business tax and surcharge and enterprise income tax to place 40% ruled.

　　不过，与地方财政5万亿的量级相比，铁路企业税收收入下划地方不过是杯水车薪，显然难以缓解地方财政的困境。

but,And local fiscal 5 trillion compared to the magnitude,Railway enterprise tax revenue ruled place but a drop in the ocean,Obviously difficult to ease the plight of the local finance.

　　中国社科院财经战略研究院研究员杨志勇在接受记者采访时表示，这一举措的进步意义在于财政部迈开了调整中央和地方财政关系的一小步，其象征意义远大于实际意义。

By the Chinese academy of social sciences researcher at the institute of financial strategy YangZhiYong when accepting a reporter to interview said,The measure progress significance lies in the ministry of finance gathered adjust the relationship between the central and local fiscal one step,Its symbolic meaning far outweigh the practical significance.

　　财政部、国家税务总局、中国人民银行于9月7日下发名为《关于调整铁路运输企业税收收入划分办法的通知》(下称《通知》)称，为了理顺铁路运输企业税收收入划分，妥善处理地区间利益分配关系，从2012年1月1日起，调整铁路运输企业税收收入划分办法。

The ministry of finance/State administration of taxation/The people's bank of China on September 7,, issued[Concerning the adjustment of the railway transport enterprise income tax division way to inform](said[notice])says,In order to rationalize the railway transport enterprise income tax division,Properly handle the regional distribution of interests relationship,From January 1, 2012,Adjust the railway transport enterprise tax revenue classification method.

　　《通知》规定，铁道部集中缴纳的铁路运输企业营业税(不含铁路建设基金营业税，下同)、城市维护建设税、教育费附加由中央收入调整为地方收入，铁道部集中缴纳的铁路建设基金营业税仍作为中央收入；铁道部集中缴纳的铁路运输企业所得税(含中铁快运股份有限公司缴纳的企业所得税)由中央与地方按照60：40的比例实行分享。

[notice]provisions,The ministry of railways concentration of the railway transport enterprise pay business tax(Does not contain the railway construction fund business tax,Similarly hereinafter)/Urban maintenance and construction tax/Extra charges for adjustment by the central income for local income,The ministry of railways concentration of the railway construction fund to pay business tax is still as the central income;The ministry of railways concentration of pay the railway transport enterprise income tax(Including China railway express co., LTD., pay enterprise income tax)The central and local according to 60:The proportion of 40 a share.

　　跨省(自治区、直辖市，下同)合资铁路企业缴纳的营业税、城市维护建设税、教育费附加为地方收入。企业所得税由中央与地方按照60：40的比例实行分享。

Across the province(Autonomous region/Municipality directly under the,Similarly hereinafter)The joint venture railway enterprise of pay business tax/Urban maintenance and construction tax/Extra charges for local income.By the central and local enterprise income tax in accordance with the 60:The proportion of 40 a share.

　　按照现行税制，营业税为地方税种，由地方税务局负责征收，但同时还规定了特殊情况，即铁道部门、各银行总行、各保险公司集中缴纳的营业税由国税系统负责征收，划归中央收入。同时，国务院还规定铁路运输企业缴纳的企业所得税为中央收入。

According to the current tax system,Business tax for local taxes,By the local tax bureau shall be responsible for the collection,But at the same time also provides the special circumstances,Namely railway/Banks head office/The insurance company pay business tax concentration by national tax system is responsible for collection,Put under the central income.At the same time,The state council also stipulates the railway transport enterprise pay enterprise income tax for the income.

　　财政部此次改革等于将三项收入划归地方，即铁路运输企业缴纳的全额营业税，附加于营业税上的全额城建税和教育附加费，以及40%的企业所得税。

The ministry of finance this reform will be equal to the three income to place,That is the railway transport enterprise to pay the full cost of business tax,Additional in the business tax on the full city building duty and education surcharge,And 40% of enterprise income tax.

　　铁道部公布的《2011年度汇总财务报表审计报告》显示，2011年，铁道部缴纳营业税214.3亿元，2010年为186.8亿元；缴纳所得税64.8亿元，2010年缴纳54.29亿元。

Mor announced[2011 annual consolidated financial statements audit report]display,In 2011,,The ministry of railways to pay business tax is 21.43 billion yuan,In 2010 for 18.68 billion yuan;Pay income tax is 6.48 billion yuan,2010 pay 5.429 billion yuan.

　　本报记者昨日致电12366纳税服务热线，咨询人员表示税收收入的划分不会影响到铁路运输企业具体纳税行为，企业仍继续向国税缴纳即可。

Our reporter yesterday tax service hotline at 12366,Consultants said tax income division will not affect the railway transport enterprise specific tax behavior,Enterprise still continue to pay duty can be.

　　根据《通知》的规定，营业税及其附加税以及40%的企业所得税由中央财政按照各省、自治区、直辖市铁路客、货运周转量，客、货运发送量等因素所占比例在地区间分配，分配比例每两年根据上述因素变化情况进行调整。

According to[notice]regulations,Business tax and surcharge and 40% of the enterprise income tax by the central financial authorities according to the provinces/Autonomous region/Municipality directly under the railway passenger/Freight turnover,guest/Factors such as freight volume proportion in regional distribution,Allocation proportion every two years according to the above factors, the changes of adjustment.

　　铁道部集中缴纳的企业相关因素权重为：客运周转量占36%，货运周转量占54%，客运发送量占4%，货运发送量占6%。

The ministry of railways concentration of pay enterprise related factors for weight:Passenger turnover accounted for 36%,Freight turnover accounted for 54%,Passenger volume accounted for 4%,Freight volume accounted for 6%.

　　跨省合资铁路企业相关因素权重为客运周转量占28%，货运周转量占42%，运营里程占30%。

Across the province joint venture railway enterprise related factors weight for passenger turnover accounted for 28%,Freight turnover accounted for 42%,Operational mileage accounted for 30%.

　　杨志勇认为，中央此次将铁路运输企业税收作为中央让利地方的突破口，重要原因还在于当前铁路建设巨额的资金缺口，这部分下划地方的收入虽然不是专款专用，但也能在一定程度上平衡地方的支出缺口，使其有余力对铁路进行投资。

YangZhiYong think,The central the railway transport enterprise as the central tax concessions in the local breakthrough,An important reason lies in the current railway construction huge funding gap,This part of the ruled local income though not special fund is special,But also can be in a certain extent balance local spending gap,Make its spare capacity of railway investment.

　　"至于其他行业如银行、石油等在中央缴纳营业税或是企业所得税的企业何时能够下放地方，相信并不仅仅是时间表问题，更需要财政领域进行更加深入的改革来解决。"杨志勇说。

"As for other industries such as bank/Oil and other in central pay business tax or enterprise income tax when the enterprise can delegate place,Believe that not only is the timetable problem,Need more financial field more in-depth reform to solve."YangZhiYong said.

　　中国政法大学财税法研究中心主任施正文则认为，在过去的十年中，中国的财政体制在预算公开、税种调整等方面都取得了不小进步，但中央和地方财政收入调整上却一直进展不大，地方所能获得财权和财力都很有限，这种状况并没有随着转移支付的大幅增加而得到根本解决，未来中央应该给地方更大的财权

China university of political science &law finance and tax law research center director ShiZheng article argues that,In the past ten years,China's financial system in the public budget/Items of taxation adjustment has made big progress,But the central and local fiscal revenue adjustment has been in progress is not big,Place can obtain property and financial resources are limited,This situation and not with a big increase transfer payments to get fundamentally solved,The future central should give place more property