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本文围绕铁路企业营改增,分析了在营改增税收体制改革中存在的风险,并就如何强化营改增过程中的风险控制提出了建议措施。
This article focuses on the changes of the railway enterprises, analyzes the risks existing in the reform of the tax revenue collection system, and puts forward some suggestions on how to strengthen the risk control in the process of the reform.