摘要
随着加入WTO过渡期的结束,我国内资银行业普遍面临着与外资银行间开展激烈竞争,以及资本充足率不足两大问题。本文分析认为,我国银行业税负与国外银行业比较相对偏重,内资银行业税负与外资银行业相比也较重。因此,减轻税负,完善金融税制是提高我国银行业资本充足率、增强自身竞争力的当务之急。
After the adjustment period of entry into WTO. Chinese--funded banks are confronted with two big issues as severe competitions with foreign--funded banks and low capital abundant ratio. This article argues that tax burden of domestic banks is heavier than their counterparts in foreign countries, and tax burden Of Chinese--funded banks is heavier than foreign-- funded banks in China, Therefore, lightening tax burden and improving financial tax system is an urgent task for enhancing capital abundant ratio of banks in China.
出处
《涉外税务》
CSSCI
北大核心
2007年第2期15-18,共4页
International Taxation In China
关键词
银行业
税负
资本充足率
Banking industry Tax Burden Capital abundant ratio
