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目前中资商业银行税负之重,在全世界是最高的,33％的所得税,加上8％营业税,如果把营业税换算成所得税的话,则银行业总科率高至67％左右;近三年营业适应症每年降了1个百分点,但总税率仍在50％-60％区间。中国政府要有力推进中资银行的股份化重组上市,并使重组改制后的商业银行能与国际性外资银行在相同的合理税负下进行公平有效的竞争,加速对现有银行税收制度改革已是当务之急。 中资银行尤其是国有大型商业银行进行重组改革,实现稳健经营,不仅需要中资银行内部进行真正的商业化重组,更重要的是,在要改革的重组的过程中发挥政府的重组改革的推动性作用。 政府的作用是多方面的,其中一个重要的方面,就是要根据国际银行业的税收惯例,改革中国银行业中税收不合理的条例、条款和有关规定,切实将中国商业银行尤其是中资银行目前各种不合理的税收进行彻底清理。
At present, the tax burden of Chinese commercial banks is the highest in the world with a 33% income tax and a business tax of 8%. If the sales tax is converted into income tax, the banking superintendence will be as high as 67% Annual business indications dropped by 1 percentage point each year, but the total tax rate is still in the 50% -60% range. The Chinese government should vigorously push forward the share reorganization and listing of Chinese-funded banks and make it possible for commercial banks reorganized and reformed to compete fairly and effectively with foreign-funded banks under the same reasonable tax burden so as to speed up the reform of the existing banking tax system. Is the top priority. Chinese banks, especially large state-owned commercial banks, are trying to restructure and reform to achieve sound management. They not only need real commercial restructuring within Chinese-funded banks, but more importantly, they are encouraged by the government’s reorganization and reform in the process of restructuring Sexual function. The role of the government is multifaceted. One of the important aspects is that according to the tax practices of the international banking industry, we should reform the unreasonable tax regulations and provisions in the banking industry in China and the relevant provisions so that the commercial banks in China, especially the Chinese banks At present, all unreasonable taxes are thoroughly cleaned up.