从税收视角探析银行业金融机构的经营压力--以吉林省白山市为例

Analysis of the Operating Pressure of Banking Financial Institutions from the Perspective of Taxation——A Case Study of Baishan City, Jilin

2017年以来,吉林省白山市银行业金融机构税收增长较快,其中法人银行业机构企业所得税大幅增长,对整体银行业税收增长贡献度最高。值得关注的是:"营改增"后,由于可抵扣进项税额有限、应纳税收入范围扩大以及税率提高,导致白山市银行业金融机构税负加重、承压较大。

Since 2017, Jilin Baishan City banking financial institutions revenue growth is faster, including corporate banking institutions, corporate income tax increased substantially, the highest contribution to the overall banking tax growth. It is noteworthy that： after the camp changed to increase, because the deductible input tax is limited, taxable income range expansion and tax rate increase, resulting in Baishan City banking financial institutions tax burden heavier, greater pressure.