【摘要】 银行在一国金融体系中居主导地位,银行税制的规定及其优化程度对银行业的发展具有重要影响,是开放条件下维持东道国银行市场公平竞争环境的重要平衡杠杆。本文通过对比目前内外资银行在流转税,所得税及呆账准备计提方面税收规定的差异,指出在加入WTO过渡期结束后,为营造内外资银行公平竞争的环境,应在完善金融税制的大背景下有计划、有步骤地取消外资银行现有的“超国民待遇”,降低税收政策对纳税人市场决策的扭曲程度,积极稳妥地向国际惯例靠拢,增强税收法制化程度,促进我国银行业整体发展。更多还原

【Abstract】 This article argues that banking industry plays an essential role in a country’s financial system.The improvement of tax system concerning banking industry has an important impact on its development. The article then compares tax treatment between the Chinese and Foreign—funded banks from different aspects,such as turnover tax, income tax,deductible items and etc.It finally points out that“super—national treatment”foreign—funded banks now enjoy should be abolished step by step.distortions of tax policies on decisions of taxpayers should be alleviated,international conventions should be followed and law—based taxation should be strengthened in order to improve the overall development of banking industry.更多还原