【摘要】 科学合理的税收制度既有助于提高商业银行的经营业绩 ,也有助于促进金融市场的健康发展。我国目前实行的商业银行税收制度已难以适应逐步开放的金融市场的发展要求。因此 ,遵循“公平、效率、国际性”原则 ,改革完善现行的商业银行税收制度已显得十分迫切更多还原

【Abstract】 Scientific and reasonable tax system helps to improve the commercial banks’ performance,and is beneficial to the sound development of financial market.The tax system implemented by commercial banks now isn’t fit for satisfying the requirement of the development of financial market.Therefore following the principles of justice,efficiency and internationalism,it’s impending to reform the tax system of Chinese commercial banks.更多还原