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一、改革现行流转税制度,并在时机成熟时 改征增值税。 1.降低银行业的营业税税负,调整营业税 税率和税基。为了减轻银行业的税收负担,提高 我国银行业的国际竞争力,应适当降低银行业的 营业税税率。从我国的实际情况出发,为了避免 产生大的震动,银行业的营业税税率可以在 2003年降至5％的基础上,继续逐步调低至3％ 甚至零。在税率调低的基础上,可以考虑对所有 的贷款业务均按照利差收入征税。同时,对金融 机构往来收入征收营业税。在将来条件成熟时, 可将金融企业纳入增值税的征收范围,这样做既
First, the reform of the current turnover tax system, and when the time is right to levy VAT. 1. Reduce the banking business tax burden, adjust the business tax rate and tax base. In order to reduce the tax burden on the banking industry and improve the international competitiveness of China’s banking industry, the business tax rate of the banking industry should be appropriately reduced. Based on the actual situation in our country, in order to avoid any major shocks, the business tax rate of the banking industry can be gradually reduced to 3% or even zero on the basis of a 5% reduction in 2003. On the basis of the tax rate reduction, it may be considered that all lending businesses be taxed on the basis of interest income. At the same time, business income tax levied on financial institutions. In the future when the conditions are ripe, the financial enterprises can be included in the scope of the VAT, so both