随着中国融入国际经济社会进程的加快以及市场经济和税收法制环境的逐步健全与完善，税收在经济社会中起着越来越大的作用。
As China into the international economic and social advancement speeding up and market economy and taxation legal environment and perfected, the gradual improvement in economic society tax plays a more and more important role.
众所周知，税收与我们每个人的生活息息相关。
As is known to all, the tax and we each person's life.
而对与企业来讲税收更是其中必不可少的一部分，税收是企业成本的一部分，而随着我国经济的发展及经济日益全球化，作为企业来说如何降低成本，使自身获得更大利润是企业生存的关键所在。
And for and corporations is among the indispensable part of taxation, the tax is part of the cost of enterprise, and with the development of our national economy and economic globalization, it is quite important for enterprise how to reduce cost and make their own gain more profit is the key enterprise survival.
然而随着我国金融市场的开放，竞争更是越来越激烈，我国商业银行在金融市场上占有举足轻重的地位，商业银行受到的外部压力也越来越大，而就国内环境来说商业银行同时也承受着较大的税收负担，据资料显示，相对于国外的税收政策，我国商业银行的税收负担比其他国家银行承受着更加重的税收比例，而比起国内其他的企业而言商业银行也同样承受着较重的税收负担，这对于商业银行来讲是一个很不利的因素，因此合理的税务筹划对于商业银行来讲是必不可少的。
But as China's financial market opening, competition is more and more fierce, our country commercial bank in the financial markets, the moderncommercial by commercial Banks of external pressure is growing, and domestic environment it commercial Banks also inherit a bigger tax burden, according to data display, relative to foreign tax policy, our country commercial bank's tax burden than any other state bank bear more heavy tax proportion, and other domestic enterprises than for commercial Banks are also under heavy tax burden for the commercial Banks, it is a very adverse factors, so reasonable tax planning for commercial bank speaking is indispensable.
税务筹划在西方各国家的研究与实践起步较早。
Tax planning in the west, the research and practice of various countries started relatively early.
1935年英国上议院议员汤姆林对税务筹划提出：“任何一个人都有权安排自己的事业，依据法律这样做可以少缴税”。
In 1935 lords proposed to tax planning Tom Lin, "no one has the right to arrange their own business, based on laws to do so less." tax
我国税务筹划开始于20世纪90年代初，近年来,税务筹划在我国受到重视,得到了一定的发展,但同时也存在一些问题和障碍，对于我国商业银行来讲也存在诸多方面的问题。
Our tax planning began in the early 1990s, in recent years, tax planning in the country attention, got certain development, but also exist some problems and obstacles, to our country commercial bank terms also exists many problems.
因此本文试述了我国商业银行的税收特点，基于企业税务筹划的特点，结合实际分析了我国商业银行的税务筹划的现阶段问题，提出了商业银行税务筹划的相应观点。
This article describe the characteristics of commercial Banks in China based on enterprise tax, tax planning, and combining with actual analysis of the characteristics of China's commercial Banks' tax planning present problems, and put forward the corresponding commercial bank tax planning views.
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