| 银行业税收负担比较分析及其税制构建 |
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| 引用本文： | 姚建雄.银行业税收负担比较分析及其税制构建[J].韶关学院学报,2007,28(1):124-127. |
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| 作者姓名： | 姚建雄 |
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| 作者单位： | 泉州黎明大学,经贸系,福建,泉州,362000 |
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| 摘 要： | 通过数据和图表客观地对我国现行银行业税收负担水平进行了对比分析,立足我国国情和商业银行的实际情况,有针对性地提出了改革和构建我国银行税制体系,降低商业银行税收负担的对策和建议,以促使我国商业银行的税收负担水平愈加规范合理,更能适应市场经济的国际化发展要求。从而提高我国国有商业银行的经营竞争力和整体经营效率。
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| 关 键 词： | 税收负担 比较分析 银行税制 税制构建 |
| 文章编号： | 1007-5348（2007）01-0124-04 |
| 修稿时间： | 2006-10-08 |
A Comparative Study of Banking Tax Burden and Its Tax System Construction |
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| YAO Jian-xiong.A Comparative Study of Banking Tax Burden and Its Tax System Construction[J].Journal of Shaoguan University(Social Science Edition),2007,28(1):124-127. |
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| Authors: | YAO Jian-xiong |
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| Institution: | Department of Economy and Trade,Liming University,Quanzhou 362000,Fujian,China |
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| Abstract: | This article objectively carries on the contrast and analysis to our country present banking industry tax revenue burden level by means of the data and the diagram,bases ourselves upon national condition and Commercial Bank's actual situation,raises up countermeasure and proposal of reforming and constructing bank tax system and reducing the Commercial Bank tax revenue burden,in order to impel our country Commercial Bank tax revenue burden level even more standard and reasonable,then it can adapt the request of the market economy internation- alization development,thus enhances the management competitive power and the whole management efficiency of our state-owned Commercial Bank. |
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| Keywords: | tax burden comparative study bank taxation system taxation system construction |
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