内容摘要：

随着加入wto过渡期的结束，我国内资银行业普遍面临着与外资银行间开展激烈竞争，以及资本充足率不足两大问题。本文分析认为，我国银行业税负与国外银行业比较相对偏重，内资银行业税负与外资银行业相比也较重。因此，减轻税负、完善金融税制是提高我国银行业资本充足率、增强自身竞争力的当务之急。

关键词：银行业　税负　资本充足率

abstract：after the adjustment period of entry into wto,chinese-funded banks are confronted with two big issues as severe competitions with foreign-funded banks and low capital abundant ?ratio. this article argues that tax burden of domestic banks is heavier than their counterparts in foreign countries, and tax burden of chinese-funded banks is heavier than foreign-funded banks in china. therefore, lightening tax burden and improving financial tax system is an urgent task for enhancing capital abundant ratio of banks in china.

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