论文部分内容阅读
银行在一国金融体系中居主导地位,银行税制的规定及其优化程度对银行业的发展具有重要影响,是开放条件下维持东道国银行市场公平竞争环境的重要平衡杠杆。本文通过对比目前内外资银行在流转税,所得税及呆账准备计提方面税收规定的差异,指出在加入WTO过渡期结束后,为营造内外资银行公平竞争的环境,应在完善金融税制的大背景下有计划、有步骤地取消外资银行现有的“超国民待遇”,降低税收政策对纳税人市场决策的扭曲程度,积极稳妥地向国际惯例靠拢,增强税收法制化程度,促进我国银行业整体发展。
Banks dominate the financial system of a country. The regulation and optimization of the banking tax system have an important influence on the development of the banking industry. They are important balancing levers for maintaining a fair competitive environment in the host country’s banking market under open conditions. This article compares the current tax provisions of turnover tax, income tax and bad debt provision in domestic and foreign banks and points out that in order to create an environment for fair competition between domestic and foreign banks after the transitional period of accession to the WTO, the background of improving the financial tax system should be consummated Under the planned and step-by-step elimination of the existing “super-national treatment” by foreign-funded banks, it will reduce the distorting degree of tax policy on taxpayers’ market decision-making, actively and steadily move closer to international conventions, enhance the legalization of taxation and promote the overall banking industry in China development of.