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银行业是我国金融体系的主体,在国民经济中占有极其重要的地位。到2011年底,我国银行业总资产达到1132873亿元,全年实现净利润10412亿元。2011年全国企业所得税实现收入16760亿元,银行业实现企业所得税收入达4626亿元,占全国企业所得税的27.6%。由于行业的特殊性,银行业企业所得税处理与其他行业有明显的不同。本文就有关银行业企业所得税汇算清缴问题进行探讨。
Banking is the main body of China’s financial system and occupies an extremely important position in the national economy. By the end of 2011, the total assets of China’s banking industry reached 113.2873 trillion yuan, with a net profit of 1.0212 trillion yuan for the whole year. In 2011, the national income tax of enterprises realized a total revenue of 1.667 trillion yuan. The income from corporate income tax of the banking industry reached 462.6 billion yuan, accounting for 27.6% of the national enterprise income tax. Due to the particularity of the industry, the income tax treatment of banking enterprises is obviously different from other industries. This article discusses the issue of settlement and payment of corporate income tax in banking industry.