加入WTO过渡期后我国内外资银行税收待遇比较分析  

A Comparative Research on Tax Treatment between the Chinese and Foreign—funded Banks after the Adjustment Period of China's Entry into WTO

作　　者：王刚[1] 吴畏[1] 

机构地区：[1]上海财经大学,上海200433

出　　处：《涉外税务》2007年第2期10-14,共5页International Taxation In China

基　　金：本文是司法部法冶建设与法学理论研究项目<入世过渡期后我国外资银行法改革>(资助项目编号:03SFB2009)的前期研究成果。

摘　　要：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。This article argues that banking industry plays an essential role in a country＇ s financial system. The improvemant of tax system concerning banking industry has an important impact on its developmant. The article then compares tax treatment between the Chinese and Foreign-funded banks from different aspects such as turnover tax, income tax, deductible items and etc. It finally points out that ＂super- national treatment＂ foreign-funded banks now enjoy should be abolished step by step, distortions of tax policies on decisions of taxpayers should be alleviated, international conventions should be followed and law- based taxation should be strengthened in order to improve the overall development of banking industry.

关 键 词：加入WTO 内资银行 外资银行 银行税制 税收政策 

分 类 号：F812.42[经济管理—财政学]