我国银行业税收制度研究

最近几年来,随着国内银行业的发展,特别是部分国有商业银行股改上市进程的推进,税收已经成为影响商业银行在资本市场表现的重要因素,现行税制中的一些矛盾开始显现,对税收制度进行改革的呼声日渐高涨.但对现行银行业税制到底存在什么样的问题和需要怎么改革等问题却是众说纷纭.本文在对税收基本理论和我国银行业税收制度现状及其实施效果进行介绍和分析的基础上,结合国外银行业税制的现状和发展方向,探讨我国银行业现行税制在合理性、公平性、均衡性方面存在的主要问题,对其改革的总体思路和具体内容设计进行研究,以期为我国银行业税制改革提供政策性建议.

Taxation System of China's Banking Sector

In recent years,along with the development of domestic banks,especially the progress of shares-floating of some state-owned commercial banks after remolding as a joint-stock reform,taxation has become a key indicator of commercial banks' performance in capital market.But,some underlying issues in our current taxation system begin to surface and call for taxation reform is on the increase.Nevertheless,opinions vary as to what problems exist in our banking taxation system and how should the reform be carried out.In this paper,taxation theory and reality of our banking taxation system are reviewed and analyzed,and attention is focused on the problems of reasonability,fairness and proportionality with reference to the reality and trend of taxation of foreign banks.To provide a policy-wise suggestion for taxation reform in our banking sector,the paper outlines the reform with concrete items.