对加入WTO后我国银行业税制改革的研究
摘要
银行业是我国金融体系的核心和支柱,它的稳定和发展,对整个国民经济健康发展起着至关重要的作用。依据第478号国务院令,《中华人民共和国外资银行管理条例》自2006年12月11日起施行,我国银行业全面对外开放。随着外资银行的大量涌入,以资金雄厚、经营管理方式先进、资产质量优良为优势的外资银行对我国银行业的生存和发展构成了巨大冲击。面对挑战,我国银行业除了自身加强经营管理外,完善的税收政策也是非常重要的。我国现行银行业税收政策是1994年税制改革确定的,期间虽经几次调整,但其基本格局没有大的变化。银行业需要缴纳的税种主要有营业税、企业所得税、外商投资企业和外国企业所得税、个人所得税、印花税、城镇土地使用税、房产税、城市房地产税、城市维护建设税、车船使用税和车船使用牌照税等11种。其中,营业税和企业所得税约占银行业所缴税款的90%,是银行业的主体税种。从当前实际情况看,我国银行业税负偏重,税制结构不够合理,已经制约了银行业的发展。本文主要以我国目前的银行业税制为研究对象,对比国外发达国家和比较发达国家的成熟税制,对入世后我国的银行业税制改革问题作一探讨,并提出改革建议:(1)统一税制。统一内、外资企业所得税,体现税收的公平原则;(2)降低税负。通过降低税负,提高银行业的运营效率;(3)简化缴税方式和税收行政审批手续。(4)加强税收立法。完善银行业税收法律制度,提升税收立法层次。
Banking is the core and prop of financial system which is the most important part of our country's financial industries, which the steady development of banking is so important to the healthy development of national economy. According to Order of the President No.478, when《Law of the People's Republic of China on Foreign Capital Bank》shall go into effect as of Dec.11th.2006, banking in our country will open outward completely. While lots of foreign banks influx, foreign banks will bring great impact to China's banking which have abundant capital, advanced business administration and high quality assets. When China's banking is faced challenge, in addition to strengthen management itself, the more important is to perfect the tax policy. The current tax policy was formulated when the taxation was reformed in 1994, the basic pattern had no major changes though there were several adjustments in the tax policy since 1994. Banking need to be paid 11 types of taxes which are Business Tax, Enterprises Income Tax, Income Tax for Enterprises with Foreign Investment and Foreign Enterprises, Individual Income Tax, Stamp Tax, City Land Tax, Real Estate Tax, City Estate Tax, City Building and Maintenance Tax, Automobile and Ship Using Tax, Automobile and Ship License Using Tax. Among these taxes, Business Tax and Enterprises Income Tax account for 90% of taxes in banking that need to be paid which are main taxes. From the actual situation, the tax burden of banking in our country weighs too heavy and faulty tax system framework which confine the healthy development of banking in our country. This text mainly considers bank taxation of our country as objective of the research project, which confers the problem of bank taxation reform after joining in WTO contrasting mature taxation of foreign developed country and comparatively developed country. Therefore, the following measures should be taken: First, Our country must unify national and foreign capital Enterprises Income Tax in order to embody equity principle of revenue. Secondly, banks should raise managing efficiency of banking by the way of debasing the tax burden. Thirdly, simplifying the way of paying tax and examine and approve of tax. Fourthly, our country should perfect law system of banking revenue in order to advance legislative levels of revenue.
Banking is the core and prop of financial system which is the most important part of our country's financial industries, which the steady development of banking is so important to the healthy development of national economy. According to Order of the President No.478, when《Law of the People's Republic of China on Foreign Capital Bank》shall go into effect as of Dec.11th.2006, banking in our country will open outward completely. While lots of foreign banks influx, foreign banks will bring great impact to China's banking which have abundant capital, advanced business administration and high quality assets. When China's banking is faced challenge, in addition to strengthen management itself, the more important is to perfect the tax policy. The current tax policy was formulated when the taxation was reformed in 1994, the basic pattern had no major changes though there were several adjustments in the tax policy since 1994. Banking need to be paid 11 types of taxes which are Business Tax, Enterprises Income Tax, Income Tax for Enterprises with Foreign Investment and Foreign Enterprises, Individual Income Tax, Stamp Tax, City Land Tax, Real Estate Tax, City Estate Tax, City Building and Maintenance Tax, Automobile and Ship Using Tax, Automobile and Ship License Using Tax. Among these taxes, Business Tax and Enterprises Income Tax account for 90% of taxes in banking that need to be paid which are main taxes. From the actual situation, the tax burden of banking in our country weighs too heavy and faulty tax system framework which confine the healthy development of banking in our country. This text mainly considers bank taxation of our country as objective of the research project, which confers the problem of bank taxation reform after joining in WTO contrasting mature taxation of foreign developed country and comparatively developed country. Therefore, the following measures should be taken: First, Our country must unify national and foreign capital Enterprises Income Tax in order to embody equity principle of revenue. Secondly, banks should raise managing efficiency of banking by the way of debasing the tax burden. Thirdly, simplifying the way of paying tax and examine and approve of tax. Fourthly, our country should perfect law system of banking revenue in order to advance legislative levels of revenue.
引文
[1]《财政部、国家税务总局关于中国信达等4家金融管理公司税收政策问题的通知》(财税字[2001]10号)。
[2]《财政部、国家税务总局关于金融业征收营业税有关问题的通知》财税字[1995]79号发布。
[1]刘佐.中国税制五十年(1949—1999)[M].中国税务出版社,2000.
[2]刘佐.中国金融税制的发展与改革[R].北京:中国金融税制改革研究小组,2003.
[3]戴罗仙.金融业流转税:税负均衡与税制改革[J].财经理论与实践,2004,(131):92-95.
[4]国家税务总局银行税制考察团.OECD国家的金融税制[R].北京:2002.
[5]杜莉.金融业流转税制的国际比较[J].税务研究,2002,(4):79-81.
[6]金丽红.对我国金融税制改革的思考[J].江西金融职工大学学报,2004,(4):24-26.
[7]王聪.金融税制与银行竞争力[J].广西金融研究,2002,(6);10-12.
[8]中国金融税制改革研究小组.中国金融税制改革研究[R].北京:中国税务出版社,2003.
[9]潘功胜.对外开放中的银行业税制改革[J].中国金融,2006,(23):25-26.
[10]中国人民银行税费调查课题组.我国银行业承担的各类收费情况的调查报告[R].北京:中国人民银行研究局,2000.
[11]余天生,王石生.税制改革与发展取向[N].经济日报,2005-6-6(11).
[12]乔青峰.对金融税制缺陷与税制改革的思考[J].金融理论与实践,2006,(12);32-34.
[13]姚欣.国外银行业税收制度概况[M].北京:中国税务出版社,2003.
[14]田天,迟毓艳.中、美个人所得税制比较及启示[J].辽宁税务高等专科学校学报,2004,(10);8-14.
[15]车萃玉.我国商业银行税制改革初探[J].济南金融,2006,(10);70-71.
[16]高萍.经济全球化背景下的中国税制改革[J].中国税务,2004,(6);51-52.
[17]尹音频.加入WTO与中国金融税制改革取向[J].财经科学,2001,(4):129-132.
[18]詹向阳,邹新,马素红.中资银行迎接外资银行全面竞争的策略研究[J].金融论坛,2006,(7);3-10.
[19]凌岚.OECD国家对劳动力和金融市场的税收政策[J].涉外税务,2002,(5).47-48.
[20]于文涛,郝玉龙.外资银行进入对我国银行业的影响[J].西部论丛,2005,(11);58-59.
[21]Hermas.N.and R.Lensink,2004,Foreign bank performance,domestic bank performance and financial development[J],3.
[22]王元龙.中国银行业对外开放与WTO后过渡期的竞争性合作[J].中国外汇,2006,(1-2);25-26.
[23]朱群毅,张国敏.WTO金融服务协议对我国银行业的挑战与我国的对策[J].河北法学,2005,(11):154-156.
[24]张若思.WTO金融服务贸易法律制度[J].法学研究,2000,(6);93.
[25]索必成,胡昌之.乌拉圭回合协议导读[M].法律出版社,2000.405.
[26]施锐利,池京生.加入WTO后中国税收法律的调整与完善(一)——WTO基本原则与税制改 革[J].山东税务纵横,2002,(9):34-37.
[27]李长春.外资银行进入进程中的银行业适度保护[J].学术论坛,2006,(11).119-122.
[28]刘逖.中国银行业:外资的冲击[M].上海远东出版社,2000.243.
[29]Nicholas Stem.The Theory and Practice of Tax Reform in Developing Countries[M].Cambridge University Press,1991.
[30]王德俊.我国银行业税制的公平与效率[J].税务研究,2004。(7);32-34.
[31]冯建军,郭利鸣,贺忠.金融业税收征管问题及对策[J].中国税务,2002,(7).44-45.
[32]王红玲.我国外资银行法律监管的现状及其完善[J].河北法学,2000,(4).55.
[33]厉征.当前税制改革有两大重点任务[N].中国税务报,2006-3-15(5).
[34]冯守东.我国企业所得税税收水平分析[J].扬州大学税务学院学报,2005,(10):10-14.
[35]European Tax Handbook[M].IBFD Publications,2001.
[36]解学智.所得课税论[M].沈阳:辽宁人民出版社,1992.144.
[37]马克和.试析我国金融税制存在的问题与政策建议[J].安徽技术师范学院学报,2004,(3).73-75.
[2]《财政部、国家税务总局关于金融业征收营业税有关问题的通知》财税字[1995]79号发布。
[1]刘佐.中国税制五十年(1949—1999)[M].中国税务出版社,2000.
[2]刘佐.中国金融税制的发展与改革[R].北京:中国金融税制改革研究小组,2003.
[3]戴罗仙.金融业流转税:税负均衡与税制改革[J].财经理论与实践,2004,(131):92-95.
[4]国家税务总局银行税制考察团.OECD国家的金融税制[R].北京:2002.
[5]杜莉.金融业流转税制的国际比较[J].税务研究,2002,(4):79-81.
[6]金丽红.对我国金融税制改革的思考[J].江西金融职工大学学报,2004,(4):24-26.
[7]王聪.金融税制与银行竞争力[J].广西金融研究,2002,(6);10-12.
[8]中国金融税制改革研究小组.中国金融税制改革研究[R].北京:中国税务出版社,2003.
[9]潘功胜.对外开放中的银行业税制改革[J].中国金融,2006,(23):25-26.
[10]中国人民银行税费调查课题组.我国银行业承担的各类收费情况的调查报告[R].北京:中国人民银行研究局,2000.
[11]余天生,王石生.税制改革与发展取向[N].经济日报,2005-6-6(11).
[12]乔青峰.对金融税制缺陷与税制改革的思考[J].金融理论与实践,2006,(12);32-34.
[13]姚欣.国外银行业税收制度概况[M].北京:中国税务出版社,2003.
[14]田天,迟毓艳.中、美个人所得税制比较及启示[J].辽宁税务高等专科学校学报,2004,(10);8-14.
[15]车萃玉.我国商业银行税制改革初探[J].济南金融,2006,(10);70-71.
[16]高萍.经济全球化背景下的中国税制改革[J].中国税务,2004,(6);51-52.
[17]尹音频.加入WTO与中国金融税制改革取向[J].财经科学,2001,(4):129-132.
[18]詹向阳,邹新,马素红.中资银行迎接外资银行全面竞争的策略研究[J].金融论坛,2006,(7);3-10.
[19]凌岚.OECD国家对劳动力和金融市场的税收政策[J].涉外税务,2002,(5).47-48.
[20]于文涛,郝玉龙.外资银行进入对我国银行业的影响[J].西部论丛,2005,(11);58-59.
[21]Hermas.N.and R.Lensink,2004,Foreign bank performance,domestic bank performance and financial development[J],3.
[22]王元龙.中国银行业对外开放与WTO后过渡期的竞争性合作[J].中国外汇,2006,(1-2);25-26.
[23]朱群毅,张国敏.WTO金融服务协议对我国银行业的挑战与我国的对策[J].河北法学,2005,(11):154-156.
[24]张若思.WTO金融服务贸易法律制度[J].法学研究,2000,(6);93.
[25]索必成,胡昌之.乌拉圭回合协议导读[M].法律出版社,2000.405.
[26]施锐利,池京生.加入WTO后中国税收法律的调整与完善(一)——WTO基本原则与税制改 革[J].山东税务纵横,2002,(9):34-37.
[27]李长春.外资银行进入进程中的银行业适度保护[J].学术论坛,2006,(11).119-122.
[28]刘逖.中国银行业:外资的冲击[M].上海远东出版社,2000.243.
[29]Nicholas Stem.The Theory and Practice of Tax Reform in Developing Countries[M].Cambridge University Press,1991.
[30]王德俊.我国银行业税制的公平与效率[J].税务研究,2004。(7);32-34.
[31]冯建军,郭利鸣,贺忠.金融业税收征管问题及对策[J].中国税务,2002,(7).44-45.
[32]王红玲.我国外资银行法律监管的现状及其完善[J].河北法学,2000,(4).55.
[33]厉征.当前税制改革有两大重点任务[N].中国税务报,2006-3-15(5).
[34]冯守东.我国企业所得税税收水平分析[J].扬州大学税务学院学报,2005,(10):10-14.
[35]European Tax Handbook[M].IBFD Publications,2001.
[36]解学智.所得课税论[M].沈阳:辽宁人民出版社,1992.144.
[37]马克和.试析我国金融税制存在的问题与政策建议[J].安徽技术师范学院学报,2004,(3).73-75.