摘要
当前,基层银行业不仅税负过高,而且税外收费过多。导致银行业税费负担沉重的原因在于:税收制度不合理、税收政策不公平、税收负担不均衡、税外收费不规范。必须变革税制设计思想,简税种、宽税基、低税率、少优惠、严征管,在标本兼治上规范税外收费行为。
Presently,the grass-root bank industries are not only overtop the Tax Burden,but also moreover the fee of outside the tax,what causes the heavy burden of banking industry taxes and fees are that : The tax system is irrational;tax policy is unfair;the tax burden is imbalanced;the fees of outside the tax are not standard.So we must transform the design of the tax system;a more simplified taxation system,broader tax collection basis,lower tax rates and stricter tax collection keep the norms of the outside the ...
出处
《湖北经济学院学报》
2008年第5期60-65,94,共7页
Journal of Hubei University of Economics
关键词
金融税制
税务风险
衍生工具
拉弗曲线
financial tax system
tax affairs risk
derivative tool
laver curve