摘要
我国银行业营业税税率高、税基宽、税负重,所得税的计税工资标准和贷款损失准备税前扣除标准过严。银行业税制改革应从以下三方面着手:一是积极创造条件实施增值税;二是通过降低营业税税率、缩小营业税的税基减轻银行的营业税负担;三是通过调高计税工资标准、放宽贷款损失准备税前扣除标准来完善所得税政策。
For commercial bank in our country, there are higher tax rate, broader tax base and heavier burden in business tax, and rigorous deduction standards for wages and loan loss provision in income tax. We can reform bank tax system in our country from three aspects, First, create conditions to implement value added tax; second, reduce bank＇s business tax burden by cutting tax rate, shrinking tax base; third, perfect income tax policy by increasing wage deduction standard and broaden loan loss provision deduction standard.
出处
《金融研究》
CSSCI
北大核心
2009年第6期197-206,共10页
Journal of Financial Research
关键词
银行
营业税
所得税
bank, business tax, income tax
