我國銀行貸款損失稅收政策研究
發(fā)布時(shí)間：2018-08-31 16:34
【摘要】： 根據(jù)中國銀行業(yè)監(jiān)督管理委員會(huì)統(tǒng)計(jì)數(shù)據(jù),我國商業(yè)銀行業(yè)不良貸款率逐年下降,撥備覆蓋率則逐年上升,截至2009年年末,我國商業(yè)銀行業(yè)不良貸款率降到了1.58%的低水平而撥備覆蓋率則達(dá)到了155%的歷史新高。這表明我國銀行業(yè)經(jīng)過最近幾年來的改革已經(jīng)取得了長足的發(fā)展,但是面對(duì)當(dāng)前日益復(fù)雜和激烈的金融競(jìng)爭(zhēng)環(huán)境,我國銀行業(yè)的發(fā)展之路仍然任重而道遠(yuǎn),所以國家必須對(duì)銀行業(yè)的發(fā)展給予積極扶持,而稅收作為國家強(qiáng)有力的調(diào)控工具應(yīng)當(dāng)在這方面發(fā)揮作用。當(dāng)前銀行業(yè)面臨的一個(gè)很重要的稅收問題是貸款損失的稅前扣除問題,具體情況為：由于目前我國實(shí)行貸款資產(chǎn)五級(jí)分類制度,并根據(jù)各種類型的貸款資產(chǎn)計(jì)提相應(yīng)的損失準(zhǔn)備金,這些準(zhǔn)備金在會(huì)計(jì)制度上是被作為費(fèi)用列支的,但我國稅法規(guī)定銀行允許稅前扣除的貸款損失準(zhǔn)備余額不得超過年末允許計(jì)提準(zhǔn)備金貸款資產(chǎn)余額的1%,故銀行計(jì)提的部分準(zhǔn)備金不能在稅前扣除,同時(shí)稅法還規(guī)定貸款損失的稅前扣除必須得到審批,這也制約了銀行對(duì)貸款損失的及時(shí)處理。 所以,研究設(shè)計(jì)一種科學(xué)合理的銀行貸款損失稅收制度就具有非常重要的理論和現(xiàn)實(shí)意義�；诖�,本文分析了銀行貸款損失稅收政策的理論基礎(chǔ)和制度設(shè)計(jì)原則,討論了銀行貸款損失稅收制度的作用,介紹了銀行貸款損失稅收處理的國際實(shí)踐經(jīng)驗(yàn),詳細(xì)剖析了我國現(xiàn)行銀行貸款損失稅收政策,指出了其存在的問題,提出了我國銀行貸款損失稅收政策改革的意見和建議。具體思路是,為保證我國銀行業(yè)的穩(wěn)健發(fā)展,短期內(nèi)仍應(yīng)維持現(xiàn)行的銀行貸款損失稅收制度,但要對(duì)扣除比例和核銷程序等方面做適當(dāng)?shù)慕Y(jié)構(gòu)性調(diào)整。這樣,經(jīng)過一段時(shí)間的過渡后,最終建立符合我國國情的特定準(zhǔn)備金制度。
[Abstract]:According to the statistics of the China Banking Regulatory Commission, the non-performing loan ratio of China's commercial banks has decreased year by year, while the provision coverage rate has increased year by year. By the end of 2009, The non-performing loan rate of China's commercial banks has dropped to a low level of 1.58%, while the reserve coverage rate has reached a record high of 155%. This indicates that the banking industry of our country has made great progress after the reform in recent years, but in the face of the increasingly complex and fierce financial competition environment, the development of our banking industry still has a long way to go. Therefore, the state must give positive support to the development of the banking industry, and tax, as a powerful regulatory tool, should play a role in this respect. One of the most important tax problems facing the banking industry is the question of pre-tax deduction of loan losses. The specific situation is as follows: at present, China implements a five-level classification system for loan assets. And according to the various types of loan assets, the corresponding loss reserves, which are charged as expenses in the accounting system, However, China's tax law stipulates that the reserve balance for loan losses allowed by banks to be deducted before tax shall not exceed 1% of the balance of loan assets allowed to be set aside at the end of the year, so some of the reserves set aside by banks cannot be deducted before tax. At the same time, the tax law also stipulates that the pre-tax deduction of loan losses must be approved, which restricts banks to deal with loan losses in a timely manner. Therefore, it is of great theoretical and practical significance to study and design a scientific and reasonable tax system for bank loan losses. Based on this, this paper analyzes the theoretical basis and system design principle of the bank loan loss tax policy, discusses the function of the bank loan loss tax system, and introduces the international practical experience of the bank loan loss tax treatment. This paper analyzes in detail the current tax policy of bank loan loss in China, points out its existing problems, and puts forward some suggestions and suggestions for the reform of the tax policy on bank loan loss in China. The concrete idea is that in order to ensure the steady development of our banking industry, we should maintain the current tax system of bank loan losses in the short term, but we should make appropriate structural adjustments in the aspects of deduction ratio and write-off procedure. In this way, after a period of transition, the establishment of a specific reserve system in accordance with China's national conditions.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：F812.42
本文編號(hào)：2215555
[Abstract]:According to the statistics of the China Banking Regulatory Commission, the non-performing loan ratio of China's commercial banks has decreased year by year, while the provision coverage rate has increased year by year. By the end of 2009, The non-performing loan rate of China's commercial banks has dropped to a low level of 1.58%, while the reserve coverage rate has reached a record high of 155%. This indicates that the banking industry of our country has made great progress after the reform in recent years, but in the face of the increasingly complex and fierce financial competition environment, the development of our banking industry still has a long way to go. Therefore, the state must give positive support to the development of the banking industry, and tax, as a powerful regulatory tool, should play a role in this respect. One of the most important tax problems facing the banking industry is the question of pre-tax deduction of loan losses. The specific situation is as follows: at present, China implements a five-level classification system for loan assets. And according to the various types of loan assets, the corresponding loss reserves, which are charged as expenses in the accounting system, However, China's tax law stipulates that the reserve balance for loan losses allowed by banks to be deducted before tax shall not exceed 1% of the balance of loan assets allowed to be set aside at the end of the year, so some of the reserves set aside by banks cannot be deducted before tax. At the same time, the tax law also stipulates that the pre-tax deduction of loan losses must be approved, which restricts banks to deal with loan losses in a timely manner. Therefore, it is of great theoretical and practical significance to study and design a scientific and reasonable tax system for bank loan losses. Based on this, this paper analyzes the theoretical basis and system design principle of the bank loan loss tax policy, discusses the function of the bank loan loss tax system, and introduces the international practical experience of the bank loan loss tax treatment. This paper analyzes in detail the current tax policy of bank loan loss in China, points out its existing problems, and puts forward some suggestions and suggestions for the reform of the tax policy on bank loan loss in China. The concrete idea is that in order to ensure the steady development of our banking industry, we should maintain the current tax system of bank loan losses in the short term, but we should make appropriate structural adjustments in the aspects of deduction ratio and write-off procedure. In this way, after a period of transition, the establishment of a specific reserve system in accordance with China's national conditions.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：F812.42
【引證文獻(xiàn)】
相關(guān)碩士學(xué)位論文 前1條
1 李碧榮;銀行貸款損失準(zhǔn)備金計(jì)提的影響因素[D];暨南大學(xué);2011年
，本文編號(hào)：2215555
本文鏈接：http://sikaile.net/guanlilunwen/shuishoucaizhenglunwen/2215555.html
最近更新
教材專著
