中外银行税制比较与我国银行税制改革途径

On Comparison of the Bank Taxation Systems of China and Foreign Countries and Reform Route for China’s Bank Taxation System

我国与银行业相关的税收制度实施已20多年,随着宏观经济环境的巨大变化,特别是我国加入世界贸易组织后,现行的银行税制已滞后于当前的社会经济环境和银行业的现状,不能适应加入WTO后的我国银行业的发展需要。与其他国家相比,我国现行银行税制存在诸多问题和弊端。因此,必须立足我国银行业的现实国情,改革现行银行税制,为银行业创造公平的市场竞争环境,从而促进我国银行业的健康、稳定、可持续发展。

The taxation system related to the banking of our country has been implementing for more than 20 years. Especially after China joined WTO, owning to the great change of the macro economic environment, the present bank taxation system has lagged behind the status quo of the social economic environment and the banking; it cannot match the development of the banking after joining WTO. Compared with other countries, the current bank taxation system in our country has many problems and defects. Therefore, based on the practical situation of Chinese banking, we should reform the current bank taxation system to create a fair market competitive environment, so as to facilitate the healthy, stable and continuous development of the banking in our country.