中國(guó)銀行業(yè)稅收簡(jiǎn)介-資料下載頁
2025-05-13 08:19本頁面
【正文】 務(wù)院發(fā)布 , 自 1988年 10月 1日起施行。 ? Provisional Regulations of the PRC on Stamp Tax, promulgated by the State Council on 6th Aug.,1988 and effective as of 1st Oct.,1988. 納稅人 Taxpayers ? 印花稅的納稅人包括在中國(guó)境內(nèi)書立、領(lǐng)受規(guī)定的經(jīng)濟(jì)憑證的單位和個(gè)人。 ? Any enterprises and individuals who execute or receive specified economic documents in China. 稅目、稅率（稅額標(biāo)準(zhǔn)） Taxable items and tax rates (Tax per unit) ? 借款合同稅率為 ‰ ；記載資金的賬簿稅率為 ‰ ，其他賬簿每件貼花 5元。 ? Loan contracts， ‰ ； Capital recording dovuments,‰ , other accounting documents, 5 Yuan per piece. 計(jì)稅方法 Computation （ 1）應(yīng)納稅額＝應(yīng)納稅憑證記載的金額 適用稅率 （ 2）應(yīng)納稅額＝應(yīng)納稅憑證的件數(shù) 適用稅額標(biāo)準(zhǔn) Tax payable = Amount of payment (or fees, receipt) Applicable tax rate Or: = Number of pieces of taxable document Applicable tax amount per unit 主要免稅規(guī)定 Exemptions ? 已經(jīng)繳納印花稅的憑證的副本、抄本；無息貸款、貼息貸款合同；外國(guó)政府、國(guó)際金融組織向中國(guó)政府、國(guó)家金融機(jī)構(gòu)提供優(yōu)惠貸款書立的合同，可以免征印花稅。 ? Duplicates or copies of documents on which Stamp Tax has already been paid； Documents executed when property is donated to the government, social welfare units, or schools；Noninterest bearing or discounting loan contracts；Preferential loan contracts concluded between foreign governments or international financial institutions and the Chinese government or state financial institutions； etc. 7. 城市維護(hù)建設(shè)稅 City Maintenance and Construction Tax ? 銀行城市維護(hù)建設(shè)稅的征收管理和收入歸屬同營(yíng)業(yè)稅。 ? The administration and revenue’s distribution is the same as Business Tax’s. 法律依據(jù) Laws and Regulations ? 《 中華人民共和國(guó)城市維護(hù)建設(shè)稅暫行條例 》 , 1985年 2月 8日國(guó)務(wù)院發(fā)布 ,自 1985年 1月1日起施行。 ? Provisional Regulations of the PRC on City Maintenance and Construction Tax, promulgated by the State Council on 8th Feb.,1985 and effective as of 1985. 納稅人 Taxpayers ? 繳納營(yíng)業(yè)稅的銀行應(yīng)同時(shí)繳納城市維護(hù)建設(shè)稅。目前，不對(duì)外商投資企業(yè)和外國(guó)企業(yè)征收此稅。 ? Just the same as Business Tax’s Taxpayers, excluding enterprises with foreign investment, foreign enterprises and foreigners. 、稅率和計(jì)稅方法 Tax base, Tax rates and Computation of tax payable ? 應(yīng)納稅額＝實(shí)際繳納的營(yíng)業(yè)稅 適用稅率 ? Tax payable =Actual amount of Business Tax paid Tax rate ? 適用稅率：市區(qū)， 7%；縣城、建制鎮(zhèn)， 5%；其他地區(qū) 1%。 ? Applicable tax rate: Cities, 7%。 Towns and counties, 5%。 Other area,1%. B. 對(duì)中國(guó)銀行業(yè)稅收的簡(jiǎn)要評(píng)價(jià) Some Opinions about the Taxation of Banks in China 1. 目前中國(guó)銀行業(yè)稅收存在的問題 Problems of Taxation of Banks in China 2. 完善中國(guó)銀行業(yè)稅收的建議 Suggestions to Improve the Taxation of Banks in China 謝謝 ! Thank you! 2021年 10月 26日 北京 26th Oct., 2021, Beijing, China
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