自“九五”末以来,特别是中国入世以后,对铁路企业的城镇土地使用税和房产税继续采用全部免征的方式,无论是在理论上还是在实践中都遇到了挑战。国家有必要尽快出台新的税收政策对铁路系统的城镇土地使用税和房产税的征免范围进行明确和规范。 Since the end of the “Ninth Five-Year Plan”, especially after China’s accession to the WTO, the continued exemption of land-use tax and property tax on urban land by railroad enterprises has encountered challenges both in theory and in practice. Countries need to introduce a new tax policy as soon as possible on the railway system of urban land use tax and real estate tax levy exemption range to be clear and standardized.