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1994年我国税制改革以来,金融企业税收制度进行了多次调整,包括金融企业营业税税率和所得税税率的调整等,这些改革措施一定程度上体现了国家对金融业健康发展所进行税收调整的政策意图。然而,随着这几年客观经济环境的变化,如:通货紧缩的压力、国有银行居高不下的不良贷款以及我加入WTO之后中外资银行竞争加剧等因素,金融企业的发展受制于滞后的金融税收制度的问题逐渐显现出来并越来越受关注。
Since China’s tax system reform in 1994, the taxation system of financial enterprises has been adjusted many times, including the adjustment of business tax rates and income tax rates of financial enterprises. These reform measures to some extent reflect the policy intention of the state in tax adjustment for the healthy development of financial industry . However, with the changes in the objective economic environment in recent years, such as the pressure of deflation, the non-performing loans of state-owned banks and the intensified competition between Chinese and foreign-funded banks after China’s accession to the WTO, the development of financial enterprises is constrained by lagging financial The problem of the tax system has gradually emerged and attracted more and more attention.