Analysis Of Income Tax Relating To Bank Personal Financial Products

Since commercial banks lauched personal financing business in the mid-1990s, after over ten-year development, especially when Everbright bank lauched the first personal bank financing product in 2004, personal bank financing business has developed rapidly in China and subsequently the awareness spurt of personal finance occurs. In this situation, there was news about negative return of bank finance at the end of 2007. as a result, people begin to pay attention to financing revenue and the tax of bank financing products.In the paper, the author analyses the income tax relating to commercial bank personal fiancing business, applying capital operation of bank finance products and income tax confirmation of personal finance as breakthrough point. At first, the definition and classification of commercial bank personal financing business are stated; Second, the development course of commercial bank personal financing business in China is reviewed; Third, the cause of the development is analysized. Capital investment of commercial bank personal finance business, income tax confirmation and related accounting are analysed too. After discussion, this paper holds that finance income confirmation and financing capital operation are the core content of bank personal financing business. Individual investors should have a good understanding of financing income confirmation methods and capital operation directions, take a correct attitude towards risks in bank financing business, set up the tax consciousness of the citizens, adopt a proper attitude towards the influence of tax factors in personal financing business and plan income tax properly.