中国银行业税负分析  

An Analysis of Taxation Burden Upon China's Banking Sector

作　　者：王聪[1] 

机构地区：[1]中国人民银行研究局,北京100037

出　　处：《金融研究》2000年第7期62-70,共9页Journal of Financial Research

摘　　要：加入WTO后 ,我国银行业将面临国际市场的激烈竞争和巨大压力 ,而我国现行的银行业税收制度存在着税种、税率等税制要素欠科学 ,税负水平不合理等问题 ,加重了银行业的税收负担 ,制约了银行竞争力的提高。因此 ,有必要根据市场经济要求进一步完善银行税收制度。本文从我国的现实情况出发 。China′s banking sector is going to be confronted with enormous difficulty in a competitive environment after the entrance of WTO.There are lots problems in the system of taxation in force in the banking sector ,such as some facts of the tax items and rate are unscientific,which made unfair taxation burden upon banking institutes and blocked the competitive ability improvement of the banking institutes.As a result,it′s a necessary to reform and improve the taxation system in banking sector according with the demands of market economy.This report gives a deep analysis on this subject and makes out a series policy advice for decision-making.

关 键 词：银行业 税负 分析 中国 税收制度 

分 类 号：F812.42[经济管理—财政学] F832