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商业银行税收事务管理是指商业银行以税后所得最大化为目的,按照法律和客观经济规律的要求,对商业银行在经营管理过程中发生的税收事务及由此产生的税务关系所进行的管理和调节,是商业银行经营管理的重要组成部分,是一项综合性很强的管理工作。我国各商业银行对“税收”一词并不陌生,但对税收的理解仅限于对国家尽义务的层面上,未能真正考虑税收与商业银行经营的关系,因而忽略了对税收事务的管理。本文拟就这一问题发表管见,
Commercial bank tax affairs management refers to the commercial bank to maximize the after-tax income for the purpose, in accordance with the law and objective economic law requirements, commercial banks in the operation and management of tax affairs and the resulting tax relations between the management And regulation, is an important part of the management of commercial banks, is a very comprehensive management. Commercial banks in our country are no strangers to the term “tax”. However, the understanding of taxation is limited to the state’s obligation, failing to really consider the relationship between taxation and the operation of commercial banks, thus neglecting the management of tax affairs. This article intends to express my views on this issue,