商业银行的经营对象是货币资金,其日常经营管理的内容和方式与其他企业差别很大;而商业银行作为整个社会的清算和支付体系,其运行是否正常有效,会直接影响社会经济的发展。这决定了适用于其他行业和企业的某些税收制度和政策,往往并不适合商业银行。这就要求根据商业银行的特点,在遵循国家基本税收制度的前提下,在税法中做出一些特殊规定。我们可以把 Commercial bank’s operating object is monetary fund, and the contents and ways of daily operation and management are very different from those of other enterprises. As the liquidation and payment system of the whole society, the commercial bank’s operation is normal and effective, which will directly affect the social and economic development. This determines certain tax regimes and policies that apply to other industries and businesses and are often not suitable for commercial banks. This requires that according to the characteristics of commercial banks, certain special provisions should be made in the tax law on the premise of complying with the basic national taxation system. We can put it