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2024年部分银行(主要股份行)递延所得税资产超过核心一级资本净额10%,扣除后影响核心一级资本
2024年部分银行(主要股份行)递延所得税资产超过核心一级资本净额10%,扣除后影响核心一级资本
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所属报告:
银行行业深度报告:破解利润调节器从拨备论证大行盈利确定性价值-250419(42页).pdf
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图1货物和劳务税、所得税、财产和行为税等税收收入结构(2025年)
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行业数据
2026-05-15
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1.截至2025年6月,启动区内企业享受15%企业所得税优惠政策减免
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政策法规
2026-04-20
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(a)其他综合收益的组成及所得税影响
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行业数据
2026-04-02
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图 2.7. 企业所得税(CIT)税率与非正式部门产出之间的关系
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行业数据
2026-03-05
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中国与部分东南亚国家生产要素、所得税与关税情况对比
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行业数据
2026-01-06
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图16、个人和企业所得税累计同比增速(%)
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行业数据
2026-01-05
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11月国内增值税、外贸企业出口退税及个人所得税对税收收入同比贡献居前
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行业数据
2025-12-19
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铝价/氧化铝价格敏感性测算单吨净利(电价假设0.45元/度,所得税假设25%)
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行业数据
2025-12-09
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铝价/氧化铝价格敏感性测算单吨净利(电价假设0.45元/度,所得税假设25%)
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行业数据
2025-12-08
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个人所得税税率表一(经营所得适用)
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行业数据
2025-12-04
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个人所得税税率表—(综合所得适用)
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行业数据
2025-12-04
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表5-1 巴西个人所得税税率(2024年2月起)
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行业数据
2025-12-04
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下面是2025年孟加拉国居民个人所得税税率:
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行业数据
2025-11-27
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个人所得税(亿元)
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行业数据
2025-11-26
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10月国内增值税、企业所得税及个人所得税对税收收入同比贡献居前
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行业数据
2025-11-20
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行业数据
2026-07-30
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全球拥有AKK专利菌株的核心企业
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行业数据
2026-07-30
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行业深度报告 核心一级资本视角下,国有行拨备调节空间充分。新旧资本管理办法均明确,对于其他(除由经营亏损引起的)依赖于未来盈利的净递延税资产,超出核心一级资本净额 10%的部分形成核心一级资本监管扣除项目,从核心一级资本中扣除。从上市银行披露数据来看,国有行具有较高的资本缓冲边际,不良处置空间更大,且均未因递延税而扣减核心一级资本,或源于如下因素:第一、国有行对政策导向领域(涉农、中小企业)信贷支持充分,故损失准备可税前抵扣更多,形成更少的递延税资产;第二、国有行具有规模优势,资本绝对水平显著高于其他银行,故计提拨备形成的递延税资产对其边际影响较小;第三、国有行不良资产处置以清收为主,因核销而形成的递延税资产相对比例较小。若未来国有行拨备计提力度改变,则不
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银行行业深度报告:破解利润调节器从拨备论证大行盈利确定性价值-250419(42页).pdf
2026年银行行业报告:拨备覆盖率高位释放,国有行盈利确定性与红利策略趋势分析|开源证券
受并行期的影响,采用高级法计量风险加权资产的银行,超额损失准备对资本充足率提升更明显
资本新规下不同信用风险加权资产计量方法对超额损失准备要求
2024年上市银行收回已核销贷款增长呈分化趋势
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