商业银行减免税优惠政策探析

Discussion on Preferential Policies of Tax Reduction and Exemption for Commercial Banks

为促进经济实现高质量发展,税务总局深入贯彻党中央、国务院减税降费重大决策部署,印发了一系列减免税优惠政策。本文基于减免税优惠政策实施的背景及意义,对商业银行享受减免税优惠政策展开分析,并从规避税收风险角度提出相关建议。

To promote high-quality economic development, the state administration of taxation thoroughly implemented major decisions and arrangements made by the central party committee and the state council on reducing taxes and fees. A series of preferential policies on tax reduction and exemption were issued. Based on the background and significance of the implementation of preferential tax reduction policies, this paper analyzes the preferential tax reduction policies enjoyed by commercial banks and puts forward relevant suggestions from the perspective of avoiding tax risks.