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国民经济的稳定发展离不开一个健康、有序的金融环境,20世纪90年代发生的金融危机,使世界各国认识到增强金融业的竞争能力、防范金融风险对一国经济发展的重要性,而影响金融业发展的一个重要因素就是金融业的税收政策。相对于我国银行业发展的市场化进程,我国现行银行业的税收政策还存在诸多问题。亟需改革和完善。
The steady development of the national economy can not be separated from a healthy and orderly financial environment. The financial crisis that took place in the 1990s made the countries in the world realize the importance of enhancing the competitiveness of the financial industry and guarding against financial risks to the economic development of a country. An important factor affecting the development of the financial industry is the taxation policy of the financial industry. Compared with the marketization process of China’s banking development, there are still many problems in the current tax policy of China’s banking industry. Urgent need of reform and improvement.