CAJ | 학술논문

后金融危机时代,出于保证金融业公平竞争、预防金融系统风险和加强危机管理的目的,各国监管机构逐步开始考虑实施银行税政策。但对中国来说,银行税作为一项财政政策的理论和适应性分析有待深化。本文通过对银行税的含义、监管逻辑以及实用性等方面进行深入分析和探讨,进而为我们更好地把握银行税这一未来国际银行业监管趋势提供了理论基础。
후금융위궤시대,출우보증금융업공평경쟁、예방금융계통풍험화가강위궤관리적목적,각국감관궤구축보개시고필실시은행세정책。단대중국래설,은행세작위일항재정정책적이론화괄응성분석유대심화。본문통과대은행세적함의、감관라집이급실용성등방면진행심입분석화탐토,진이위아문경호지파악은행세저일미래국제은행업감관추세제공료이론기출。
In the post-crisis era,in order to ensure fair competition in the financial industry and pre-vent the financial system risks and enhance crisis management,many countries gradually began to con-sider the implementation of the bank tax policy.However,the bank tax is a new concept and theoretical analysis is still inadequate for China,we need to study them in depth and adaptability of the theory.In this paper,we make in-depth analysis and discussion on the concept,regulatory and adaptability of bank tax to better grasp the future trends of the bank tax and provide theoretical basis.