Research On Policy Of Promoting Bank Development In Tax

Banking is an important part of the national economy, tax policy and the banking industry a direct impact on science and results of operations of banking, banking reform, tax policy will affect the entire national economy. Banking and taxation to promote economic stability and development as an important area of economic reform in occupied an important position. China's banking industry has become more fierce competition, reform of tax policy for the requirements of the relevant and more urgent. But in the current economic practice, the imperfections of both the banking sector tax policy reforms affecting the banking and development of the country's fiscal revenue has also adversely affected, the banking sector reform, tax policy in China is imperative.Papers in our country at the present stage of economic development, tax policy from the analysis of the banking industry to start the deficiencies and shortcomings of China's banking problems in current tax policy has done a detailed analysis,and drawing on the experience of international tax policy, on our banks business tax policy put forward a series of reform measures and proposals.Against this background, the paper use of financial science, finance, taxation, science and other related theories, using a comparative analysis of qualitative and quantitative analysis methods, to analyze the following aspects.First of all, introduced the domestic and international tax policy research on the banking situation and developments, from the foreign situation, the banking sector tax policy on the banking business mainly includes direct and indirect taxes levied. Different countries, different industries and use taxes levied on the tax rate is not exactly the same, but in general the main taxes on income taxation; Then, the Chinese banking history and current situation, China's banking industry has gone through four stages of the tax system altogether, out of our banking turnover tax, income tax and other taxes on the basic profiles, identified by analysis of China's current banking transfer tax system,tax and other tax problems;again to foreign banks to draw on tax policy, tax policy on foreign banks to conduct research, using the method of comparative analysis of tax policy reform China's banking industry with reference to revelation, as the tax reform China's banking industry to provide background information. Finally, China's banking sector depth study of tax policy and tax policy on the banking industry trends forecast, according to the national treatment principle and the principle of equity and efficiency, and the experience of proposed tax reform China's banking industry and the specific measures the overall idea proposals.