摘要
随着经济金融全球一体化,中国银行税制存在的问题,尤其是与国际上通行的税制不接轨的矛盾日益突出,影响了中国银行业的发展。基于此,银行税制改革应以公平和规范为基本目标,以促进金融业和国民经济的发展、保证国家财政收入、符合国际惯例为基本原则,从税收制度和税收政策方面入手,重点改革完善营业税、企业所得税等税种。
With the globalization and integration of economy and finance, the problems existing in China's bank taxation system (particularly the problem of the mismatching of our taxation system and the international commonly-applied taxation system) have imposed great effect on the development of our banking industry. Thus, the author proposes that taxation system reform should consider fairness and standardization as basic objectives, take promoting the development of financial industry and national economy, ensuring national fiscal income and conforming to international practice as basic principles, and attach great importance to reforming business tax and enterprise income tax by starting with the improvement of taxation system and taxation policy.
出处
《金融理论与实践》
北大核心
2006年第12期32-34,共3页
Financial Theory and Practice
关键词
银行税制
外资银行机构
税收制度
bank taxation system
foreign-funded banks
taxation system