摘要
无论是从银行业的自身行业特点,还是银行业与其他行业税负、同业税负的比较来看,我国现行的金融税收政策存在税负偏高的问题,这不仅不利于银行消化积聚多年的金融风险和财务包袱,而且直接制约着我国银行业的发展。必须本着“公平、效率、国际性”原则,改革现行金融业税制。
No matter what feature of banking industry itself is, or it compares the tax of other trade or the follow trade tax, the problem of high tax exists in the current financial tax policies in China. It is unbeneficial to eliminate the financial risk for many years, but also restrain the development of the banking industry of China. So ＂fairness, efficiency, internationalization＂ should be followed to change the present one.
出处
《税务与经济》
CSSCI
北大核心
2006年第3期85-88,共4页
Taxation and Economy
关键词
商业银行
税收负担
营业税
所得税
commercial bank
tax burden
business tax
income tax
