我国银行贷款损失税收政策研究
发布时间：2018-08-31 16:34
【摘要】： 根据中国银行业监督管理委员会统计数据,我国商业银行业不良贷款率逐年下降,拨备覆盖率则逐年上升,截至2009年年末,我国商业银行业不良贷款率降到了1.58%的低水平而拨备覆盖率则达到了155%的历史新高。这表明我国银行业经过最近几年来的改革已经取得了长足的发展,但是面对当前日益复杂和激烈的金融竞争环境,我国银行业的发展之路仍然任重而道远,所以国家必须对银行业的发展给予积极扶持,而税收作为国家强有力的调控工具应当在这方面发挥作用。当前银行业面临的一个很重要的税收问题是贷款损失的税前扣除问题,具体情况为：由于目前我国实行贷款资产五级分类制度,并根据各种类型的贷款资产计提相应的损失准备金,这些准备金在会计制度上是被作为费用列支的,但我国税法规定银行允许税前扣除的贷款损失准备余额不得超过年末允许计提准备金贷款资产余额的1%,故银行计提的部分准备金不能在税前扣除,同时税法还规定贷款损失的税前扣除必须得到审批,这也制约了银行对贷款损失的及时处理。 所以,研究设计一种科学合理的银行贷款损失税收制度就具有非常重要的理论和现实意义。基于此,本文分析了银行贷款损失税收政策的理论基础和制度设计原则,讨论了银行贷款损失税收制度的作用,介绍了银行贷款损失税收处理的国际实践经验,详细剖析了我国现行银行贷款损失税收政策,指出了其存在的问题,提出了我国银行贷款损失税收政策改革的意见和建议。具体思路是,为保证我国银行业的稳健发展,短期内仍应维持现行的银行贷款损失税收制度,但要对扣除比例和核销程序等方面做适当的结构性调整。这样,经过一段时间的过渡后,最终建立符合我国国情的特定准备金制度。
[Abstract]:According to the statistics of the China Banking Regulatory Commission, the non-performing loan ratio of China's commercial banks has decreased year by year, while the provision coverage rate has increased year by year. By the end of 2009, The non-performing loan rate of China's commercial banks has dropped to a low level of 1.58%, while the reserve coverage rate has reached a record high of 155%. This indicates that the banking industry of our country has made great progress after the reform in recent years, but in the face of the increasingly complex and fierce financial competition environment, the development of our banking industry still has a long way to go. Therefore, the state must give positive support to the development of the banking industry, and tax, as a powerful regulatory tool, should play a role in this respect. One of the most important tax problems facing the banking industry is the question of pre-tax deduction of loan losses. The specific situation is as follows: at present, China implements a five-level classification system for loan assets. And according to the various types of loan assets, the corresponding loss reserves, which are charged as expenses in the accounting system, However, China's tax law stipulates that the reserve balance for loan losses allowed by banks to be deducted before tax shall not exceed 1% of the balance of loan assets allowed to be set aside at the end of the year, so some of the reserves set aside by banks cannot be deducted before tax. At the same time, the tax law also stipulates that the pre-tax deduction of loan losses must be approved, which restricts banks to deal with loan losses in a timely manner. Therefore, it is of great theoretical and practical significance to study and design a scientific and reasonable tax system for bank loan losses. Based on this, this paper analyzes the theoretical basis and system design principle of the bank loan loss tax policy, discusses the function of the bank loan loss tax system, and introduces the international practical experience of the bank loan loss tax treatment. This paper analyzes in detail the current tax policy of bank loan loss in China, points out its existing problems, and puts forward some suggestions and suggestions for the reform of the tax policy on bank loan loss in China. The concrete idea is that in order to ensure the steady development of our banking industry, we should maintain the current tax system of bank loan losses in the short term, but we should make appropriate structural adjustments in the aspects of deduction ratio and write-off procedure. In this way, after a period of transition, the establishment of a specific reserve system in accordance with China's national conditions.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F812.42
本文编号：2215555
[Abstract]:According to the statistics of the China Banking Regulatory Commission, the non-performing loan ratio of China's commercial banks has decreased year by year, while the provision coverage rate has increased year by year. By the end of 2009, The non-performing loan rate of China's commercial banks has dropped to a low level of 1.58%, while the reserve coverage rate has reached a record high of 155%. This indicates that the banking industry of our country has made great progress after the reform in recent years, but in the face of the increasingly complex and fierce financial competition environment, the development of our banking industry still has a long way to go. Therefore, the state must give positive support to the development of the banking industry, and tax, as a powerful regulatory tool, should play a role in this respect. One of the most important tax problems facing the banking industry is the question of pre-tax deduction of loan losses. The specific situation is as follows: at present, China implements a five-level classification system for loan assets. And according to the various types of loan assets, the corresponding loss reserves, which are charged as expenses in the accounting system, However, China's tax law stipulates that the reserve balance for loan losses allowed by banks to be deducted before tax shall not exceed 1% of the balance of loan assets allowed to be set aside at the end of the year, so some of the reserves set aside by banks cannot be deducted before tax. At the same time, the tax law also stipulates that the pre-tax deduction of loan losses must be approved, which restricts banks to deal with loan losses in a timely manner. Therefore, it is of great theoretical and practical significance to study and design a scientific and reasonable tax system for bank loan losses. Based on this, this paper analyzes the theoretical basis and system design principle of the bank loan loss tax policy, discusses the function of the bank loan loss tax system, and introduces the international practical experience of the bank loan loss tax treatment. This paper analyzes in detail the current tax policy of bank loan loss in China, points out its existing problems, and puts forward some suggestions and suggestions for the reform of the tax policy on bank loan loss in China. The concrete idea is that in order to ensure the steady development of our banking industry, we should maintain the current tax system of bank loan losses in the short term, but we should make appropriate structural adjustments in the aspects of deduction ratio and write-off procedure. In this way, after a period of transition, the establishment of a specific reserve system in accordance with China's national conditions.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F812.42
【引证文献】
相关硕士学位论文 前1条
1 李碧荣;银行贷款损失准备金计提的影响因素[D];暨南大学;2011年
，本文编号：2215555
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2215555.html
