中国银行业税收简介

1.营业税 Business Tax
• 银行总行集中缴纳的营业税由国家税务局负责征收 管理，所得收入划归中央政府；银行缴纳的其他营 业税由地方税务局负责征收管理，所得收入划归地 方政府。营业税是中国银行业的主体税种之一。 2008年，全国银行营业税收入为1065.9亿元，占当年 全国营业税收入的14.0%和税收总额的2.0％。 • Business Tax consolidatedly paid by the headquarters of various banks is administered by the offices of SAT，and it’s revenue belongs to the central government；the other Business Tax paid by the banks is administered by Local Taxatoin Offices，and it’s revenue belongs to the local governments. Business Tax is one of the principal taxes for banks. In 2008, the total revenue of Business Tax on banks amounts to 106.59 billion Yuan, accounting for 14.0% of the total Business Tax revenue and 2.0% of the total tax revenue of China.
2.1 法律依据 Laws and Regulations
• 《中华人民共和国企业所得税法》，2007年3 月16日全国人大通过并公布, 自2008年1月1日 起施行。 • Enterprise Income Tax Act of the PRC, passed and promulgated by the National People's Congress on 16th Mar. 2007, and effective as of 1st Jan. 2008.
2.2 银行所得税的主要内容 Main Systems of Income Tax on Banks
银行基本同普通企业缴纳企业所得税。 Generally speaking,Banks are subject to Enterprise Income Tax as other industries. 2.2.1 居民企业的认定 Resident enterprises 2.2.2 居民企业和非居民企业的征税规定 Income Tax on Resident enterprises and Nonresident enterprises
1.5 不征税规定
Main Exemptions
• 中国人民银行对金融机构的贷款业务，金融机 构之间相互占用、拆借资金取得的利息收入， 单位、个人将资金存入金融机构取得的利息收 入，不征收营业税。 • 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 income of units and individuals from savings in financial institutions.
第五主题：银行业税收 V. THE TAXATION OF BANKS
中国银行业税收简介
Overview of the Taxation of Banks in China 刘佐
Liu Zuo
中国国家税务总局税收科学研究所所长
Director-General of the Taxation Science Research Institute State Administration of Taxation (SAT) ,China
A. 中国对银行业征收的主要税种 The taxes on banks in China
1.营业税 Business Tax 2.企业所得税 Enterprise Income Tax 3.房产税 House Property Tax （Real Estate Tax） 4.城镇土地使用税 City and Township Land Use Tax 5.车船税 Vehicle and Vessel Tax (VVT) 6.印花税 Stamp Tax 7.城市维护建设税 City Maintenance and Construction Tax
1.1 法律依据
Laws and Regulations • 《中华人民共和国营业税暂行条例》，
1993年12月13日国务院发布，自1994年1月1 日起施行；2008年11月10日修订公布，自 2009年1月1日起施行。 • Provisional Regulations of the PRC on Business Tax，promulgated by the State Council on 13th Dec. 1993, and effective from 1st Jan. 1994; Revised on 10th Nov. 2008 and effective from 1st Jan. 2009.
1.4 计税方法
Computation of tax payable (2)
（1）外汇、有价证券、非货物期货和其他金融商品买卖 业务，以卖出价扣除买入价后的余额为计税营业额。 For buying and selling foreign currencies, marketable securities, non-commodity futures and other financial goods, the turnover shall be the balance of the selling price less the buying price. （2）从事受托收款业务(如代收电话费、水费、电费、燃 气费、学杂费、保险费和税款等)，以其受托收取的全 部款项扣除支付给委托方的款项后的余额为计税营业额。 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.
1.2 纳税人 Taxpayers
• 在中国境内提供应税劳务、转让无形资产和销售不动产的单 位和个人。 • All enterprises and individuals engaged in provision of taxable services, transfer of intangible assets or in sales of immovable properties within the territory of the PRC. • 中国境外的银行在中国境内提供应税劳务、转让无形资产和 销售不动产，没有在中国境内设立经营机构的，以其中国境 内的代理人为扣缴义务人；在中国境内无代理人的，以受让 方或购买方为扣缴义务人。 • For overseas banks that have taxable activities within China but have no establishment within China, the agents shall be the withholding agents for their Business Tax payable. In case of no agents, the transferees or the purchasers shall be the withholding agents. • 委托银行发放贷款的，其应纳营业税税款以受托发放贷款的 银行为扣缴义务人。 • For financial institutions entrusted to make loans, the entrusted financial institutions shall be the withholding agents for their Business Tax payable.
1.3 税目、税率
Taxable Items and Tax Rates
• 银行按照“金融保险业”税目征收营业税， 税率为5%。 • Banks are subject to Business Tax according to the taxable item “Financial and Insurance Business” with 5% tax rate.
1.4 计税方法
Computation of Tax Payable (1)
• 应纳税额＝营业额×5% • Tax payable = Turnover × 5% • 在一般情况下，营业额为纳税人提供应税劳 务、转让无形资产和销售不动产向对方收取 的全部价款与价外费用。下列情况例外： • Usually, the turnover is composed 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:
2. 企业所得税 Enterprise Income Tax （EIT）
• 银行缴纳的企业所得税由国家税务局负责征收管理， 所得收入由中央政府与地方政府共享。企业所得税 是银行业的主体税种之一。2008年，全国银行企业所 得税收入为 1959.6亿元，占当年全国企业所得税收入 的16.1%和税收总额的3.5％。 • 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 2008, the all revenue of EIT on banks is 195.96 billion Yuan, accounting for 16.1% of the total EIT revenue collected from all enterprises and 3.5% of the total tax revenue of China.
中国银行业税收简介
Overview of the Taxation of Banks in China A. 中国对银行业征收的主要税种 The taxes on banks in China
Biblioteka Baidu
B. 对中国银行业税收的简要评价 Some Opinions about the taxations of banks in China