摘要
我国加入ＷＴＯ已成为必然，原有税收体制已不再适应形势的发展。我国与金融业相关的税收弊端主要是：金融业整体税负偏高；中外资银行税负不同，不利于公平竞争；我国税制过于粗糙，不利于国家政策导向。为给外资、中资银行创造一个公平健康的金融环境，对我国金融业的税收政策改革是必要的。
China's accession to WTO has become the inevitability. Now, the tax system which related with our financial system can not suit the situation development, the main malpractices: the full tax burden is too high;the tax burden between Chinese and foreign bank is different, which is not beneficial to fair competition; Tax system is too simple to be beneficial to national policy guidance, so we must reform our tax policy of financial industry for supplying a fair and health financial environment to chinese and foreign banks.
出处
《金融理论与实践》
北大核心
2000年第7期21-23,共3页
Financial Theory and Practice
