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按照经济合作与发展组织多数国家的做法以及美国研究中国经济的著名专家尼古拉斯·R·拉迪的计算方法,能够得出这样一个结论——目前我国银行业的总体税负(只考虑所得税、营业税及其附加,不包括可转嫁的增值税部分),大概在65%~75%之间。虽然这种测算方法也不尽科学,但我国内资银行业税负过重已然是不争的事实。因此,笔者认为有必要通过深入分析和研究我国内资银行在所得税方面的整体税负状况,了解和掌握其对于我国内资银行未来发展态势的影响。
According to the calculation made by most countries in the Organization for Economic Co-operation and Development and the famous expert on U.S. economy studying China’s economy, Nicholas R. Radi can come to the conclusion that at present the overall tax burden of China’s banking industry (only income tax and business tax And its addition, not including the part of the value-added tax that can be passed on), probably between 65% and 75%. Although this method of calculation is not scientific, it is an indisputable fact that the tax burden on domestic-funded banking is already over. Therefore, I think it is necessary to understand and grasp the impact of domestic taxation on the future development of domestic banks by analyzing and studying the overall tax burden of domestic banks in terms of income tax.