我国银行业税制改革研究

发布时间：2019-03-11 20:18

【摘要】：银行作为最主要的金融机构，是我国国民经济的重要组成部分，对我国国民经济具有重要影响。银行业税收环境是否合理直接影响到我国银行业的经营成果，银行业税收制度的优化改革则影响到我国整个国民经济的发展。银行和税收作为促进经济发展和稳定的重要领域，在经济改革中占据重要地位。随着我国银行业竞争的加剧，银行业税收制度的改革更加迫切。虽然我国银行业税收制度也进行了相应的改革，但是与世界其他国家的银行相比，我国银行业税制仍然存在许多问题，制约着我国银行业的发展，影响着我国银行业的综合竞争力。银行业税收制度的不完善不仅对银行业的改革和发展造成了不利影响，也严重影响了国家的财政收入，改革我国银行业税收制度势在必行。本文根据我国现阶段的经济状况，从银行业税制的发展历程和现状入手进行分析，借鉴国外银行税制的先进经验，对我国银行业税制改革提出对策，以增强我国银行业经营水平和国际竞争力。本文就是基于上述背景和目的，依据财政学、金融学、税收学的相关知识，采用了文献研究法、实证分析法和比较分析法等对我国银行业税制的问题进行了全面、系统的探讨。文章共分为六部分，第一部分是文章的引言，主要介绍了本文选题的背景、研究的目的和意义、国内外研究文献综述和论文框架内容与创新点。第二部分阐述了银行业税制改革的目标，并在此基础上引入了产业政策理论、公共财政理论和优化税制理论，作为本文研究银行业税制改革的理论依据。第三部分介绍了我国银行业税制的历史沿革和现状。从历史和现状两个角度介绍了我国银行业税制的情况，简述了从新中国成立以来我国税制改革的一系列变化。第四部分是本文的重点，主要分析了现行我国银行业税制存在的问题：流转税税负过重，税收优惠不合理，重复征税现象严重；所得税方面固定所得税率不利于中小银行业的发展，专项资金不予税收减免不利于银行计提坏账准备。第五部分简述了国外银行业税制的情况，通过对国外银行业税制进行研究，运用比较分析方法分析我国银行税制与国外银行业税制的区别，，发现我国银行业税制存在的不足以及国外银行业税制的先进经验，提出对我国银行业税制改革有借鉴意义的启示。第六部分是文章的最后一部分，主要是对我国银行业税制改革提出的政策建议，通过对我国银行业税制现状的考察研究和发展趋势的预测，根据效率、公平原则和国际化原则，结合我国当前金融背景，借鉴国际先进经验，提出适应我国银行业发展的税制改革的对策建议。
[Abstract]:Bank, as the most important financial institution, is an important part of our national economy and has an important influence on our national economy. Whether the tax environment of the banking industry is reasonable or not directly affects the management achievement of the banking industry in our country, and the optimization reform of the tax system of the banking industry affects the development of the whole national economy of our country. As an important field to promote economic development and stability, banks and taxation play an important role in economic reform. With the aggravation of banking competition, the reform of banking tax system is more and more urgent. Although China's banking tax system has also been reformed, compared with other banks in the world, there are still many problems in China's banking tax system, which restricts the development of China's banking industry. It affects the comprehensive competitiveness of China's banking industry. The imperfection of the banking tax system has not only adversely affected the reform and development of the banking industry, but also seriously affected the national financial revenue. It is imperative to reform the banking tax system of our country. According to the present economic situation of our country, this paper analyzes the development course and present situation of banking tax system, draws lessons from the advanced experience of foreign bank tax system, and puts forward some countermeasures to the reform of banking tax system in our country. In order to enhance China's banking management level and international competitiveness. Based on the above-mentioned background and purpose, according to the related knowledge of finance, finance and taxation, this paper makes a comprehensive and systematic discussion on the problems of banking tax system in China by using the methods of literature research, empirical analysis and comparative analysis. The paper is divided into six parts, the first part is the introduction of the article, mainly introduces the background of this topic, the purpose and significance of the research, domestic and foreign research literature review, the framework of the paper and innovation points. The second part expounds the goal of banking tax system reform, and on this basis, introduces the industrial policy theory, public finance theory and optimization tax system theory, as the theoretical basis of this paper to study the banking tax system reform. The third part introduces the history and present situation of China's banking tax system. This paper introduces the banking tax system in China from the perspective of history and present situation, and briefly describes a series of changes of our tax system reform since the founding of the people's Republic of China. The fourth part is the focus of this paper, mainly analyzes the existing problems of the current banking tax system in our country: excessive tax burden of turnover tax, unreasonable tax preference and serious phenomenon of repeated taxation; The fixed income tax rate of income tax is not conducive to the development of the small and medium-sized banks, and the non-tax deduction of special funds is not conducive to the provision of bad debts for the banks. The fifth part briefly describes the situation of foreign banking tax system, through the study of foreign banking tax system, uses comparative analysis method to analyze the difference between our banking tax system and foreign banking tax system. The deficiency of banking tax system in our country and the advanced experience of foreign banking tax system are found, and the enlightenment to the reform of banking tax system in our country is put forward. The sixth part is the last part of the article, mainly the policy suggestions on the reform of the banking tax system in our country, through the investigation of the current situation of the banking tax system in our country and the forecast of the development trend, according to the principles of efficiency, fairness and internationalization, Combining the current financial background of our country and drawing lessons from the advanced experience of the world, this paper puts forward some countermeasures and suggestions to adapt to the development of our country's banking system.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F832.3

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