减轻银行业税负 提高银行业资本充足率

Lightening the Burden of Tax to Enhance Capital Abundant Ratio of Banking Industry in China

随着加入WTO过渡期的结束,我国内资银行业普遍面临着与外资银行间开展激烈竞争,以及资本充足率不足两大问题。本文分析认为,我国银行业税负与国外银行业比较相对偏重,内资银行业税负与外资银行业相比也较重。因此,减轻税负,完善金融税制是提高我国银行业资本充足率、增强自身竞争力的当务之急。

After the adjustment period of entry into WTO. Chinese--funded banks are confronted with two big issues as severe competitions with foreign--funded banks and low capital abundant ratio. This article argues that tax burden of domestic banks is heavier than their counterparts in foreign countries, and tax burden Of Chinese--funded banks is heavier than foreign-- funded banks in China, Therefore, lightening tax burden and improving financial tax system is an urgent task for enhancing capital abundant ratio of banks in China.