Dissertation
Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

Taxation issues of foreign banks

Author CaiYing
Tutor DingZuo
School Capital University of Economics
Course Finance
Keywords foreign capital bank tax system reformation
CLC F812.42
Type Master's thesis
Year 2008
Downloads 161
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In recent years, with the implementation of relevant financial regulations after our WTO entry and the increasing Olympic economic effect, Chinese economy enjoys a lasting and high speed of development, the investment environment in China is constantly optimized and improved and an increasing number of foreign capital banks are entering the Chinese market. In particular, because of the less restriction over RMB service, business areas of foreign capital banks are extending, thus increasing tax revenue on one hand, while bringing some new tasks of international taxation. Under this circumstance, the scientific analysis of the performance of foreign capital banks, exact forecast of their tax trends, study of taxation policy and measures in a special and forward-looking manner are of real importance for tax authorities.Firstly, this paper pictures the development of foreign capital banks in China, and describes China’s taxation policy over foreign capital banks. Business tax and income tax for enterprises are main taxes.Secondly, the paper introduces tax systems in foreign banking industries and what we could use for reference.Thirdly, the paper focuses on major problems in existing Chinese tax system for foreign capital banks, such as high tax burden, and problems in the structure of tax system.Lastly, the paper discusses the reforms of tax system over foreign capital banks. The reformation of tax in foreign capital banks should follow the principle of moderation, efficiency and fairness. The paper gives some suggestions to improve our tax system, tax policies and taxation management.

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