| 金融改革背景下的银行业税制问题研究 |
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| 作者姓名： | 徐珊 |
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| 作者单位： | 福州对外经济贸易职业技术学院,福建福州,350001 |
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| 基金项目： | 2011年福建省教育厅科研项目 |
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| 摘 要： | 银行业在中国金融体系中居于核心地位,银行业税制改革将为金融改革提供有力的支持。通过对我国银行业目前税收制度的介绍,指出其存在的问题,提出完善我国银行业税收制度和政策的建议:一是渐进式推进银行业增值税改革;二是贷款损失全面实行专项准备金法扣除;三是完善税收优惠政策,加强对金融创新的税收研究;四是银行税对于中国银行业有风险警示意义。
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| 关 键 词： | 金融改革 税收制度 税制改革 |
Research on China＇s Banking Taxation under the Background of Financial Reform |
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| Authors: | XU Shan |
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| Abstract: | Banking sector is the heart of the financial system in china.Bank levy reform provides strong support to the financial reform.In this paper,through reviewing the current bank levy system,problems are pointed out and the following proposals are put forward to better the bank tax policy: Firstly,the gradually push forward bank value-added tax reform.Secondly,loan losses should be completely deducted from special fiancé reserve,thirdly,is to perfect the tax preferential policy and strengthen the tax research on financial innovation.Fourthly,bank tax provides risk warning to banking sector of China. |
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| Keywords: | financial reform the tax system tax reform |
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