本文从公平与效率角度论述了银行业税制对银行竞争力与稳健性的影响,同时分析了银行业税制存在税负偏重、税制不统一、相关税制不配套等问题,最后提出了改革流转税与所得税制度、改革对金融衍生工具的征税办法、优化税制、简化税收行政管理审批手续等政策措施。 This paper discusses the impact of banking tax system on the competitiveness and robustness of banks from the perspective of fairness and efficiency. At the same time, it analyzes the problems such as the existence of tax burden in the banking tax system, tax system is not uniform, the relevant tax system does not match, and finally proposes the reform of turnover tax and Income tax system, the reform of the tax derivatives of financial derivatives, optimizing the tax system, simplifying the examination and approval of tax administration and other policy measures.