摘要
伴随着我国银行业融入金融全球化,在2007年3月16日,通过了新的《中华人民共和国企业所得税法》,内外资企业所得税合并终于尘埃落定。中资银行与外资银行在同一个平台上展开激烈竞争。作为影响市场竞争力的一个重要因素,现行的金融税制逐渐暴露出诸多问题,制约了我国商业银行市场竞争力的进一步提升,影响了我国银行业的健康发展。尤其是在金融危机发生后,银行业的税制改革显得尤为重要。
Along with China＇s banking industry into the era of financial globalization, on the March 16, 2007, through a new Enterprise Income Tax Law of the People＇s Republic of China, Enterprise income tax consolidation was finally settled. Chinese-funded banks and foreign banks in the same platform to compete fiercely. Affect the market competitiveness as an important factor in the current financial regime gradually revealed many problems, has hampered China＇s commercial banks to further enhance the market competitiveness and affected the healthy development of China＇s banking industry. Particularly in the financial crisis, the banking sector tax reform is very important.
