tax on deposit meaning in Chinese
存款税
股息税
Examples
- The result shows that , under the condition of perfect competition , if bank ' s costs of providing transaction services for customers are sufficiently small , then a small tax on deposits interest income does not affect the choice of depositors ( or investors ) between deposits and direct investment ; a business tax on bank loan interest income leads to tax incidence , thus raises loan rates and induces entrepreneurs to switch from bank loan to direct financing ; a tax on bank ' s income also raises the loan interest rate , and hence reduces the demand of loans
研究结果表明,在完全竞争条件下,当银行为客户提供的交易服务成本很低时,以较低的税率对储蓄利息开征利息所得税不会影响储户(或投资者)在储蓄和直接投资之间的选择;对银行贷款利息收入开征营业税,则会引起税收转嫁,提高贷款利息率,使部分企业选择直接融资方式而不是从银行贷款;银行业所得税也会提高贷款利率,减少贷款需求量。