The Research On The Tax Institution Environment Of Chinese National Capital Commercial Banks

The development of Chinese national capital commercial banks radically depends on fine outer environment. Along with the deepening of the social democracy market economy after entering the WTO, The outer environment of Chinese national capital commercial banks has taken a big change. The tax institution environment as an important part of outer environment takes a key function to the development of Chinese national capital commercial banks. Now, there are many problems about excessive tax burden and unfair tax burden of the tax treatment for Chinese national capital commercial banks, and these problems have severely affected the development of Chinese national capital commercial banks. Among these problems, some come from the direction idea, some come from the plans and system. According to the promise for entering WTO, the foreign capital commercial banks can work till 2007, and they will bring huge competition pressure on the national capital commercial banks. Prime minister Wen Jia-bao has said that it should expedite the reformation of the finance institution and the tax institution on the third time meeting of the tenth whole people deputy meeting. To Chinese national capital commercial banks, the work for perfecting the tax institution environment becomes more important.This paper will use criterion analysis and demonstration analysis. From the present tax institution environment of Chinese national capital commercial banks, the paper will point out the problems of the environment and analyze the cause of these problems. Based on the analysis of the influence of the tax institution environment on Chinese national capital commercial banks, the paper will put out the guidance principle and countermeasure for perfecting the tax institution environment of Chinese national capital commercial banks.