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金融业是我国国民经济发展的推动力量,银行业又是金融体系中的核心和支柱。根据《财富》杂志的排名,我国五大国有商业银行已经步入世界500强企业,但仍存在着不良资产率较高、资本充足率及盈利水平较低、经营机制不完善、抵御风险能力较弱等问题。因此,将银行业逐步纳入增值税范围,为银行业的发展创造一个公平、高效的外部环境,是促使银行业在市场竞争中处于更加有利地位的重大举措。
The financial industry is the driving force for the development of our national economy. The banking industry is also the core and pillar of the financial system. According to “Fortune” magazine rankings, China’s top five state-owned commercial banks have entered the world’s top 500 enterprises, but there are still high non-performing asset ratios, low capital adequacy ratios and low profit margins, imperfect operating mechanisms and weak risk-resisting capabilities And other issues. Therefore, the gradual incorporation of the banking industry into the scope of value-added tax will create a fair and efficient external environment for the development of the banking industry and will be a major move for the banking industry to be more advantaged in market competition.