TheTaxationofBanks银行税收-T

TheTaxationofBanks银行税收KlausGerhaeusserDirectorGeneral,EastAsiaDepartmentAsianDevelopmentBank26October2009亚洲开发银行东亚局局长克劳斯·盖尔豪瑟2009年10月26日TaxationandtheBankingSector:KeyAspects税收和银行部门:要点•Specialfeaturesoffinancialsectorfortaxation•Promotionofneutrality•Promotionofaccesstofinancialservices•Roleofbanksfortaxation•金融部门税收的特点•促进税收中性•扩大金融服务的受众范围•银行在税收中的作用SpecialFeaturesoftheFinancialSector金融部门税收的特点•Difficulttodeterminepriceandoutput,andtax•Difficulttodeterminelocationandtimeoftaxbase•Specialknowledgerequirementsofthesector•难以确定价格、产出和税赋•难以确认计税地点和时点•需要掌握金融部门的专业知识Neutrality:TaxationandSectorDevelopment中性:税收与行业发展•Bankingvsnon-bankingfinancialinstitutions•Foreignvsdomesticbanks•Financialsectorconglomerates•Microfinanceinstitutions•银行与非银行金融机构•外国与本地银行•金融集团•小额信贷机构Neutrality:TaxationandOperations中性:税收与业务•Taxexemptions–savingsmotive•Treatmentofcomplexfinancialproducts•Transactiontaxes•免税–储蓄激励•复杂金融产品的处理方式•交易税Neutrality:RegulationandTaxation中性：监管与税收•Primacyofregulationandcoordination•Treatmentofprovisioningforloanlosses–needfordynamicprovisioning•Treatmentofdepositinsurance–focusonriskdifferentiatedapproach•监管与协调的重要性•对贷款损失拨备的处理方式–需要动态拨备•对存款保险的处理方式–根据不同风险区别对待TaxationandAccesstoFinancialServices金融服务的税收和享有•Financialinclusion–animportantdevelopmentgoal•Roleofsmallbanksandself-helpgroups–toenhanceaccesstoSMEs•Incentivesformicrofinance–tohelpalleviatepoverty•金融的共享性——一个重要的发展目标•小银行和自助小组的作用——加强对中小企业的服务•对小额信贷机构的激励——有助于减少贫困RoleforBanksinTaxAdministration银行在税收管理中的作用•Needfordisclosure•Roleoffinancialcenters•Incentivesforsharingofinformation•信息披露的需要•金融中心的作用•有助于促进信息共享KeyIssues主要问题•Givenitspivotalpositionandpeculiarities,whatisthebestwaytomanagetaxationoffinancialsector–wouldtheNetherlandsmodelbeusefulinallcountries?•鉴于银行部门的关键地位和特性，管理金融部门税收的最佳方式是什么——荷兰模式可适用于所有国家吗？•Shouldtaxtreatment(particularlywithrespecttoprovisioning)bedifferentiatedbasedonthenatureoffinancialinstitutionsandtherisktheyposetoconsumers,taxadministration,andthesystem?•税收处理（特别是有关拨备）是否应根据各金融机构的性质及其对客户、税收管理部门和系统的风险大小区别对待？KeyIssues主要问题•Howshoulddepositors’incomefrombankingsectorbetreatedundertaxation?Andwhatarecost-effectiveandequitablewaystoprovideincentivestopromotesavings?•对储蓄客户在银行部门取得的收入应做什么税收处理？什么方式能为促进储蓄增长提供既节约成本又公平的激励？•Coulddynamicprovisioningforloanlossesanddifferentiatedapproachtodepositinsurancehelpreducethepro-cyclicalbiasonprudentialregulation?•贷款损失的动态拨备和对存款保险区别对待是否有助于减少对审慎监管的周期性偏好？KeyIssues主要问题•WhatrolecouldtaxationplaytoenhanceaccesstofinancialsectorservicestothepoorandSMEsinacost-effectivemanner?•税收在促进金融部门以成本节约的方式向穷人和中小企业提供服务方面起什么作用？•Asymmetryinthecostsandbenefitsofdisclosureofinformation–Informationproviderbearsthecosts,andthebenefitsgotoinformationreceiverwhoserevenueincreases.Howtomakebothpartiesbenefitfromtheexchangeofinformation?信息披露的成本与收益不对称——信息提供者承担成本，而信息接收者享有增加收入的收益。如何使双方都能从信息交流中获益？Thankyou.谢谢！