中外银行税制比较与我国银行税制改革路径

The Comparison of Sino-Foreign Bank Tax Systems and the Way for Chinese Bank System Reform

我国与银行业相关的税收制度实施已20多年,宏观经济环境发生了很大变化,特别是随着我国加入世界贸易组织,现行的银行税制已滞后于当前的社会经济环境和银行业的现状,已不能适应加入WTO后的发展需要。与其他国家相比,我国现行银行税制存在诸多问题和弊端。因此,必须立足我国银行业的现实国情,改革现行银行税制,为银行业创造公平的市场竞争环境,从而促进我国银行业的健康、稳定、可持续发展。

The bank system in China has been implemented for more than 20 years.The system has lagged behind the present circumstances of the society and the economy and the status quo of the bank industry.Therefore it is necessary to reform the present bank system in order to offer a fair market competition circumstances and to make the bank industry develop healthily,steadily and continuously.