Comparing And Analyze On The Commercial Banking Tax

Turnover tax has obviously influenced on commercial bank's develop. The purpose of this paper is through comparing the commercial banking turnover tax, discover the shortage of Chinese Commercial bank turnover tax and foreign country's merit, provide the advice to reform Chinese commercial banking turnover tax. This has great significance on reforming banking tax,improve commercial bank's competition , development and head on market compete.The paper divide into six chapters:Chapter 1,Introduction. This chapter has expatiate the significance of the topic, summarize the correlated research, structure of the paper and research methods.Chapter 2,Turnover tax's influence on commercial banking management. This chapter compared with static method, Through comparing the non tax and introduce turnover tax these two state, analyze turnover tax's influence on commercial banking's determination course on credit and risk..Chapter 3, Comparing on commercial banking turnover tax burden. This chapter comparing the commercial banking turnover tax burden. The conclusion is Chinese commercial banking turnover tax burden is too higher and this is the why Chinese commercial banking whole tax burden is too high. In Chinese commercial banks, stock-joint commercial bank's tax burden is higher than state-own bank.Chapter 4, Comparing on commercial banking value-added tax. This chapter through comparing taxpayer,object,rate and free police this five aspects, conclude the different and similar of Chinese and aboard commercial banking value-added tax. The conclusion is most of developed country levying value-added tax, the consist way is give tax-free police to core financial operation, levying standard tax rate to auxiliary financial operation and levying zero tax to exit operation.Chapter 5, Comparing on commercial banking sales tax. This chapter has comparing taxpayer,object,rate, through this five aspects, conclude the different and similar of Chinese and aboard commercial banking sales tax.Chapter 6, Improving Chinese commercial banking turnover taxation. On the base of these comparing, the author point out the shortage of Chinese Commercial bank turnover tax is tax burden too high and tax object is unreasonable, then advise that in the shot term, play down the commercial banking turnover tax burden, and in the long term, change the sales tax into value-added tax.