我国银行税制的改革取向  

The Orientation of the reform of commercial bank tax system in China

作　　者：闫先东[1] 

机构地区：[1]中国人民银行,北京100800

出　　处：《金融研究》2009年第6期197-206,共10页Journal of Financial Research

摘　　要：我国银行业营业税税率高、税基宽、税负重,所得税的计税工资标准和贷款损失准备税前扣除标准过严。银行业税制改革应从以下三方面着手:一是积极创造条件实施增值税;二是通过降低营业税税率、缩小营业税的税基减轻银行的营业税负担;三是通过调高计税工资标准、放宽贷款损失准备税前扣除标准来完善所得税政策。For commercial bank in our country, there are higher tax rate, broader tax base and heavier burden in business tax, and rigorous deduction standards for wages and loan loss provision in income tax. We can reform bank tax system in our country from three aspects, First, create conditions to implement value added tax; second, reduce bank＇s business tax burden by cutting tax rate, shrinking tax base; third, perfect income tax policy by increasing wage deduction standard and broaden loan loss provision deduction standard.

关 键 词：银行 营业税 所得税 

分 类 号：F812.42[经济管理—财政学]