摘要
近年来,某些研究认为我国银行业的税负过重,需进一步下降。本文从我国宏观税负、国内其他行业税负两个角度,实证考察了我国银行业的税负水平,发现当前我国银行业税负水平并不高。指出,对于降低银行业税负的相关政策建议,应采取较为慎重的态度。
Recently some researches hold that tax burden of bank industry in China is excessive and should further be cut. From the perspectives of macro tax burden and tax burden of other industries in China,this paper empirically investigates the level of tax burden of bank industry,concluding that actual level of tax burden of bank industry in China is not high. Thus,policy suggestions on further reduction of tax burden of bank industry deserve to be carefully weighed.
出处
《涉外税务》
CSSCI
北大核心
2010年第8期22-25,共4页
International Taxation In China
基金
教育部人文社科规划课题"地区间税收转移微观模拟模型的研究与应用"(项目编号:08JA790116)
国家自然科学基金项目"地区间税收转移的微观模拟模型研究"(项目编号:70863012)的阶段性成果
关键词
银行业
税收负担
税制
Bank industry Tax burden Tax system
