【作者】 孙小飞；

【导师】 陈国进；

【作者基本信息】 厦门大学 ， 金融学， 2007， 硕士

【摘要】 银行业是我国金融体系的核心和支柱,它的稳定和发展,对整个国民经济健康发展起着至关重要的作用。依据第478号国务院令,《中华人民共和国外资银行管理条例》自2006年12月11日起施行,我国银行业全面对外开放。随着外资银行的大量涌入,以资金雄厚、经营管理方式先进、资产质量优良为优势的外资银行对我国银行业的生存和发展构成了巨大冲击。面对挑战,我国银行业除了自身加强经营管理外,完善的税收政策也是非常重要的。我国现行银行业税收政策是1994年税制改革确定的,期间虽经几次调整,但其基本格局没有大的变化。银行业需要缴纳的税种主要有营业税、企业所得税、外商投资企业和外国企业所得税、个人所得税、印花税、城镇土地使用税、房产税、城市房地产税、城市维护建设税、车船使用税和车船使用牌照税等11种。其中,营业税和企业所得税约占银行业所缴税款的90%,是银行业的主体税种。从当前实际情况看,我国银行业税负偏重,税制结构不够合理,已经制约了银行业的发展。本文主要以我国目前的银行业税制为研究对象,对比国外发达国家和比较发达国家的成熟税制,对入世后我国的银行业税制改革问题作一探讨,并提出改革建议:(1)统一税制。统一内、外资企业所得税,体现税收的公平原则;(2)降低税负。通过降低税负,提高银行业的运营效率;(3)简化缴税方式和税收行政审批手续。(4)加强税收立法。完善银行业税收法律制度,提升税收立法层次。更多还原

【Abstract】 Banking is the core and prop of financial system which is the most important part of our country’s financial industries, which the steady development of banking is so important to the healthy development of national economy. According to Order of the President No.478, when《Law of the People’s Republic of China on Foreign Capital Bank》shall go into effect as of Dec.11th.2006, banking in our country will open outward completely. While lots of foreign banks influx, foreign banks will bring great impact to China’s banking which have abundant capital, advanced business administration and high quality assets. When China’s banking is faced challenge, in addition to strengthen management itself, the more important is to perfect the tax policy. The current tax policy was formulated when the taxation was reformed in 1994, the basic pattern had no major changes though there were several adjustments in the tax policy since 1994. Banking need to be paid 11 types of taxes which are Business Tax, Enterprises Income Tax, Income Tax for Enterprises with Foreign Investment and Foreign Enterprises, Individual Income Tax, Stamp Tax, City Land Tax, Real Estate Tax, City Estate Tax, City Building and Maintenance Tax, Automobile and Ship Using Tax, Automobile and Ship License Using Tax. Among these taxes, Business Tax and Enterprises Income Tax account for 90% of taxes in banking that need to be paid which are main taxes. From the actual situation, the tax burden of banking in our country weighs too heavy and faulty tax system framework which confine the healthy development of banking in our country. This text mainly considers bank taxation of our country as objective of the research project, which confers the problem of bank taxation reform after joining in WTO contrasting mature taxation of foreign developed country and comparatively developed country. Therefore, the following measures should be taken: First, Our country must unify national and foreign capital Enterprises Income Tax in order to embody equity principle of revenue. Secondly, banks should raise managing efficiency of banking by the way of debasing the tax burden. Thirdly, simplifying the way of paying tax and examine and approve of tax. Fourthly, our country should perfect law system of banking revenue in order to advance legislative levels of revenue.更多还原