一种基于收入的城市公交专项税征收方式分析

城市公共交通具有二重性，存在政策性亏损和经营性亏损。其中经营性亏损是国内外普遍存在的现象，政府如何对公共交通企业进行规范性补贴是我国迫切需要解决的问题。在分析我国现行补贴制度缺陷的基础上，提出一种基于收入的征收公交专项税收的方法来拓宽公交补贴的来源，提出征收的方式、方法，分析该方式的合理性及存在的问题。

Collect the Way Discussion at an Urban Special Tax of Public Transit Based on Income

The urban mass transit has the duality,the existence policy-type loss and the managerial loss.And the managerial loss is the domestic and foreign universal existence phenomenon,the government is rather urgent to solve the problem of systematic subsidy to the public traffic transportation corporation.Based on the analysis on the deficiency of the present national subsidy system,a method that can broaden public transport subsidy source by imposing a public transport special tax based on income is suggested in...