摘要
银行贷款损失税收待遇制度在许多国家都是一个很有争议的问题,也是银行税制改革中的一个重要问题。本文从理论基础与国际比较两方面对此进行分析,对“何时”及“如何”将贷款损失在税前进行扣除从理论角度进行了解释,并对比了国际上目前具有代表性的方法,以期对我国银行业税制改革提供借鉴。
The tax treatment of bank loan losses has been a contentious issue in a lot of countries. And it is also an important issue in the reform of tax system for banking industry. This paper analyzes the issue theoretically and makes an international comparison, focusing on when and how loan losses should be recognized as an allowable expense for tax purposes, so as to draw some useful lessons to facilitate China＇s tax system for banking sector.
出处
《国际金融研究》
CSSCI
北大核心
2005年第11期16-22,共7页
Studies of International Finance
基金
中国博士后科学基金资助项目(项目编号:2005037497)
上海大学悉尼工商学院学术研究基金资助(项目编号:SA05A03)。
关键词
银行
贷款
税收
Bank
Loan
Taxation.
