尼古拉斯·R·拉迪:“这是一种惩罚性的税收政策,世界上没有任何一家银行能够承担如此苛重的税负”。 自1994年以来,我国的金融税收制度经历了数次调整,但随着金融机构对外开放步伐的加快,现行税制的诸多负面影响开始显现,已成为影响我国国有商业银行改革、发展态势的重要因素。及时改革金融税制,使之适应金融机构国际化发展的需要,对于提升国有商业银行竞争实力、促进金融市场健康发展,都具有重大的现实意义。 Nicholas R. Radie: “This is a punitive tax policy. No bank in the world can afford such a heavy tax.” Since 1994, China’s financial taxation system has undergone several adjustments. However, with the acceleration of the pace of opening up to the outside world, many negative impacts of the current taxation system have started to emerge and have become an important factor affecting the reform and development of China’s state-owned commercial banks . The timely reform of the financial tax system to meet the needs of the international development of financial institutions has great practical significance for enhancing the competitiveness of state-owned commercial banks and promoting the healthy development of financial markets.