与国内服务性行业的比较与国内其他服务性行业相比,现行银行营业税率仍很高。目前,除娱乐业外,其他大部分营业税税目适用3%或5%的税率。但银行营业税税率即使到2003年也高达5%,并且,银行还要以其计征的营业税为税基,缴纳教育费附加及城市建设维护税。此外,增值税是对生产、销售商品或者提供劳务过程中实现的增值额征收的,是我国第一大税。增值税税率最低为0%,最高为17%。增值税纳税人主要 Compared with domestic service industries Compared with other service industries in China, the current bank business tax rate is still high. Currently, most other business tax items apply to tax rates of 3% or 5%, except entertainment. However, the tax rate of banking business tax is as high as 5% even by 2003. Moreover, the commercial tax levied by banks on the basis of the tax base shall be used to pay education surcharges and urban construction and maintenance tax. In addition, the VAT is levied on the added value realized during the process of producing, selling or providing labor services. It is the largest tax in our country. The minimum VAT rate is 0% and the maximum is 17%. VAT taxpayers main