我国商业银行风险拨备税收待遇问题分析

按照税收中性原则的要求,只有在所得税前将资产减值损失作为成本费用及时准确地进行扣除,才能保持商业银行名义税率和实际税率相一致。对我国商业银行来说,享有直接税前扣除待遇的只有一般准备,而专项准备则不能直接在税前扣除,这一规定造成对我国商业银行的提前征税和过度征税,削弱商业银行计提风险拨备的积极性,影响风险拨备的有效性。因此,提高我国商业银行风险拨备的有效性需要进一步澄清风险拨备的内涵,调整风险拨备的税收处理方法,建立风险拨备税收减免的配套措施,修正有关资产减值损失的认定条件,逐步下放核销的审批权限。

Analysis on the Risk Provision of Chinese Commercial Banks and Tax Treatment Issues

According to the principles of neutral tax treatment,the normal and real tax rate could be consistent only if the asset impairment is deducted as expense before the income tax.As for the Chinese commercial banks,only the general provision can be deducted before the income tax,and the special provision cannot.This regulation directly causes the pre-tax deduction and excessive taxation phenomenon in certain extent.Meanwhile,it weakens the enthusiasm of drawing risk provision and reduces its effectiveness.Henc...