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国家税务局一位叫王陆进的研究人员说,现行银行营业税基本上是以利息收入全额为计税依据来计征的.在这种课征制度下,国有银行同一般商业银行之间不同的存款结构往往会导致实际税收负担的明显差别,不利于国有银行的商业化改革.长期以来,我国的国有银行在计划经济体制下运转,业务的发展过多地依靠增设网点和人员,体现在存款结构上是储蓄存款尤其是定期存款所占的比重相当高.据对上海市的典型调查,工行上海分行1994年储蓄存款意占各项存款的59.31%,而定期存款在储蓄存款中所占的比重又高达75.58%.按照目前中国人民银行规定的存、贷款利率水平测算,如果定期储蓄存款占储蓄存款总额的80%,那么银行就难以盈利.可见,国有银行的成本负担是很重的.与之相反,一般商业银
According to a researcher named Wang Lujin of the State Administration of Taxation, the business tax of the current bank is basically calculated on the basis of the full amount of interest income, and under this system of levy, the difference between the state-owned bank and the general commercial bank The deposit structure tends to lead to significant differences in the actual tax burden, which is not conducive to the commercialization of state-owned banks .For a long time, the state-owned banks in our country run under the planned economy. The business development depends too much on the establishment of outlets and personnel, Structure is the proportion of savings deposits, especially time deposits is quite high.According to a typical survey of Shanghai, ICBC Shanghai Branch 1994 savings deposits accounted for 59.31% of deposits, and fixed deposits in savings deposits accounted for According to the current deposit and lending rates set by the People’s Bank of China, if the regular savings accounts for 80% of the total savings, then the bank is difficult to profit, so the cost burden of the state-owned banks is heavy. In contrast, general commercial silver