中国银行业税收负担与非规范利息收入

Tax Burden and Non—standard Interest Revenue of China's Banking Industry

依据银行业现行税收政策,各方普遍反映银行业税收负担较重。但本文在有关研究基础上,对近年来中国银行业税收负担变化进行了测算,发现如果将银行非规范利息收入纳入银行收入之中,银行业税收负担将会明显下降。

Accord of banking industry i Based on related stud ing to common s heavy under es, this paper y--held views tax burden the present tax system presents a different view By examining changes of tax burden of banking industry in recent years it concludes that tax burden of banks will obviously decrease if non--standard interest is added into revenue of banks.