建设铁路需巨额资金，根据国内外经验，筹资方法有国家投资、优惠政策和自身积累三种，在我国，国家投资逐年下降，而且低于其它交通部门投资比重，低运价政策使自身积累陷入困境，国家对铁路的优惠政策也有限，而且铁路的营业税率一直高于其它交通运输部门。为此，建议把铁路运输企业的营业税率从5％降为3％，所得税率降为33％，并且从利润中提取建设资金。 According to the experience both at home and abroad, there are three types of fund-raising methods: state investment, preferential policies and self-accumulation. In our country, the investment of our country drops year by year and is lower than the investment proportion of other transportation sectors. The policy of low freight rate plunges itself into accumulation. Dilemma, the state preferential policies on the railway is also limited, and the railway business tax rates have been higher than other transportation departments. To this end, it is proposed to reduce the sales tax rate of railway transport enterprises from 5% to 3% and the income tax rate to 33%, and to extract the construction funds from the profits.