摘要
我国现行银行税制严重滞后于其他税制改革,同其他国家相比,现行银行税制存在诸多问题和弊端,致使我国银行业税收负担沉重。分析了银行税制存在的问题,借鉴国外(OECD国家)银行税收制度对我国的启示,立足当前我国银行业实际,提出了改革和完善我国现行银行税收制度的对策建议。
The current bank taxation seriously lag behind other taxation reform. Compared with other countries, current bank taxation in China has many problems and abuses, which caused great burden of bank tax revenue. The article analyses the problems of bank taxation,refers to the foreign（OECD country） bank system of tax revenue for the inspiration to our country and puts forward the countermeasures and suggestion to reform and perfect Chinese current taxation.
出处
《滨州学院学报》
2006年第4期64-67,共4页
Journal of Binzhou University
