中國銀行業(yè)稅收簡介-文庫吧
2025-04-23 08:19 本頁面
【正文】 x payable. 稅目、稅率 Taxable Items and Tax Rates ? 銀行按照 “ 金融保險業(yè) ” 稅目征收營業(yè)稅，稅率為 5%。 ? Banks are subject to Business Tax according to the taxable item “Financial and Insurance Business” with 5% tax rate. 計稅方法 Computation of Tax Payable (1) ? 應(yīng)納稅額＝營業(yè)額 5% ? Tax payable = Turnover 5% ? 在一般情況下，營業(yè)額為納稅人提供應(yīng)稅勞務(wù)、轉(zhuǎn)讓無形資產(chǎn)和銷售不動產(chǎn)向?qū)Ψ绞杖〉娜績r款與價外費(fèi)用。下列情況例外： ? Usually, the turnover is posed of the total consideration and all other charges received from the buyers for the provision of taxable services, transfer of intangible assets and/or sales of immovable properties by the taxpayers. But there are exceptions as follows: 計稅方法 Computation of tax payable (2) （ 1）外匯、有價證券、非貨物期貨和其他金融商品買賣業(yè)務(wù)，以賣出價扣除買入價后的余額為計稅營業(yè)額。 For buying and selling foreign currencies, marketable securities, nonmodity futures and other financial goods, the turnover shall be the balance of the selling price less the buying price. （ 2）從事受托收款業(yè)務(wù) (如代收電話費(fèi)、水費(fèi)、電費(fèi)、燃?xì)赓M(fèi)、學(xué)雜費(fèi)、保險費(fèi)和稅款等 )，以其受托收取的全部款項扣除支付給委托方的款項后的余額為計稅營業(yè)額。 The turnover of the banks engaged in entrusted collection of payments such as payment of the telephone bill, water charge, utility charge, gas charge, tuition fee, insurance premium, taxes, etc. shall be the balance of the total receipts less the sum paid to the entrusting party. 不征稅規(guī)定 Main Exemptions ? 中國人民銀行對金融機(jī)構(gòu)的貸款業(yè)務(wù)，金融機(jī)構(gòu)之間相互占用、拆借資金取得的利息收入，單位、個人將資金存入金融機(jī)構(gòu)取得的利息收入，不征收營業(yè)稅。 ? No Business Tax is imposed on the loan making business by the People’s Bank of China to the financial institutions, the interest revenue derived from the intrafinancial institution’s use or borrowing of fund, the interest ine of units and individuals from savings in financial institutions. 2. 企業(yè)所得稅 Enterprise Ine Tax （ EIT） ? 銀行繳納的企業(yè)所得稅由國家稅務(wù)局負(fù)責(zé)征收管理，所得收入由中央政府與地方政府共享。企業(yè)所得稅是銀行業(yè)的主體稅種之一。 2021年，全國銀行企業(yè)所得稅收入為 ，占當(dāng)年全國企業(yè)所得稅收入的 %和稅收總額的 ％。 ? EIT on banks are administered by the offices of SAT， and it’s revenue is shared with the central government and the local governments. EIT is one of the principal taxes for banks。 In 2021, the all revenue of EIT on banks is billion Yuan, accounting for % of the total EIT revenue collected from all enterprises and % of the total tax revenue of China. 法律依據(jù) Laws and Regulations ? 《 中華人民共和國企業(yè)所得稅法 》 ， 2021年 3月 16日全國人大通過并公布 , 自 2021年 1月 1日起施行。 ? Enterprise Ine Tax Act of the PRC, passed and promulgated by the National People39。s Congress on 16th Mar. 2021, and effective as of 1st Jan. 2021. 銀行所得稅的主要內(nèi)容 Main Systems of Ine Tax on Banks 銀行基
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