对促进我国银行业发展的税收政策思考  

Thought on Taxation Policy to Promote the Development of China’s Banking Industry

作　　者：张思路[1] 

机构地区：[1]中南财经政法大学财政税务学院,武汉430074

出　　处：《安徽商贸职业技术学院学报》2011年第2期47-50,共4页Journal of Anhui Business College

摘　　要：税收政策从宏观和微观上影响银行业的发展。目前我国银行税制存在税负偏重、结构简单等突出问题。应降低银行业营业税税率、统一内外资银行税收负担、完善新型金融产品税收制度并增强税收的导向性,以促进我国银行业的发展。Taxation policy affects the development of banking industry from various aspects. At present there exist some prominent problems in the taxation system of China＇s banking industry such as heavy taxation burden, simple structure and so on. Therefore, we should lower the tax rate of business tax in banking industry, unify the taxation burden on Chinese banks and foreign banks, optimize taxation system for new-type financial products and strengthen the orientation of taxation so as to promote the development of China＇s banking industry,

关 键 词：银行业 银行税制 营业税 企业所得税 完善 

分 类 号：F810.442[经济管理—财政学]