论文部分内容阅读
按照分税制财政管理体制,金融机构所得税属中央固定收入,由各地国税局具体负责征收管理。目前国家对国税系统税收计划考核集中在增值税及消费税上,而疏于对所得税征管。其表现为: 一、金融企业收益有税未征。按照财政部、国家税务总局的规定,金融机构代理地方政府经营政策性住房业务实现的利润,所得税就地缴入中央金库。某省建设银行和工商银行代理政府经营政策性住房业务的三个地区分行,其实现利润均未按国家规定缴纳所得税,仅1997年至1998年第一季度代理政策性住房业务实现利润1330万元,应缴未缴所得税439万元。
According to the tax-sharing system of financial management, the income tax of financial institutions is a fixed income of the central government, and the tax bureaus of all localities are specifically responsible for the collection and management. Currently, the state tax system for national tax assessment focused on the value-added tax and consumer tax assessment, and neglect of income tax collection. Its performance is: First, the financial business income tax has not levied. In accordance with the provisions of the Ministry of Finance and the State Administration of Taxation, financial institutions shall act as the proxy for the profit realized by the local governments in operating the policy-oriented housing businesses and pay income tax locally to the central treasury. A province Construction Bank and Industrial and Commercial Bank of China acting on behalf of the government of the three regional branches of policy-oriented housing business, its profits are not according to state regulations to pay income tax, only from 1997 to 1998 the first quarter of the policy agency housing business realized a profit of 13.3 million yuan , Payable unpaid income tax 4.39 million yuan.