金融业税收在国民经济中的地位及作用（The position and function of the tax revenue of the financial industry in the national economy）.doc

金融业税收在国民经济中的地位及作用（The position and function of the tax revenue of the financial industry in the national economy） The position and function of the tax revenue of the financial industry in the national economy The position and function of the tax revenue of the financial industry in the national economy 2008-12-20 15:11:26 Tax revenue is the main way of national revenue, and is also an important economic lever used by the state to strengthen macro-control. Among them, the financial enterprise tax, especially the banking revenue, is an important source of central government revenue. Whether the financial tax system is scientific, not only directly affects the financial business results, but also become an important factor affecting the healthy development of the financial market. Although the financial tax system has been adjusted many times since the tax reform in 1994, the current financial tax system still leaves a mark of obvious planned economy period, and is not in line with the market economy. In 2001, after Chinas accession to the WTO, the domestic banks have begun to compete with foreign counterparts in an all-round way. The competition in the past year has been fierce, and the domestic industry has felt the tremendous pressure of competition. Therefore, it is urgent and necessary to reform the financial tax system in a timely manner so as to meet the requirements of the internationalization of the market economy and improve the overall efficiency of the banking industry. I. The tax system of the financial industry According to the nature and function of Taxation, there are 28 kinds of tax in our current tax system, which are divided into seven categories, namely, turnover tax, income tax, resource tax, specific purpose tax, property tax, behavior tax, agriculture and animal husbandry tax. Not all enterprises, units and individuals should pay all of the above taxes. As far as enterprises are concerned, profit-making enterprises should pay enterprise income ta