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在金融行业中,商业银行是重要的组成部分,对于我国的经济稳定发展起着不容忽视的作用。在金融行业不断进步的同时,尤其是国有商业银行股改上市以及市场的不断发展,税收已经直接对商业银行的发展产生影响。当前,国有商业银行都会出现税收负担较重的情况,从而不单单不利于商业银行提高经济效率,同时也会严重影响商业银行的竞争力。本文通过分析当前国有商业银行税收负担的实情,提出有针对性的措施促使商业银行税收负担的减轻。
In the financial industry, commercial banks are an important part and play an important role in the stable development of our economy. While the financial industry continues to progress, especially when the state-owned commercial banks share reform and the market continues to develop, the tax revenue has directly affected the development of commercial banks. At present, state-owned commercial banks all face the problem of heavy tax burden, which will not only be detrimental to commercial banks in improving economic efficiency, but will also seriously affect the competitiveness of commercial banks. By analyzing the actual tax burden of state-owned commercial banks, this paper puts forward some measures to reduce the tax burden of commercial banks.