银行信用

This, the Guangzhou land tax department yesterday Xinhua News Agency correspondent in an interview that "the interest of savings deposits from individual income tax charge of the implementation" of the provisions of the savings deposit interest income only from a personal bank the State Council Industry Regulatory approval of the commercial banks, urban credit cooperatives and rural credit cooperatives, and other public deposits of financial institutions to obtain the savings deposit interest income, excluding securities companies paid to individual shareholders account for income funds, so the individual shareholders Capital account interest income levy personal income tax, does not apply "on the revisedthe decision" shall not be reduced 5% rate of taxation of personal income tax, should be "the People's Republic of individuals Income Tax Law,"the relevant provisions of Article III, 20% tax rate levied in accordance with the" interest, dividends, dividend income "personal income tax.

对此，广州地税部门昨日新华社记者在一次采访中，从个人收入的对储蓄存款利息所得的规定，执行"税务费用"的储蓄存款的利息只从个人银行，国务院业监管的批准商业银行，城市信用合作社，农村信用合作社，金融机构和其他公众存款，以获取储蓄存款利息所得，不包括企业支付给个人股东的证券资金帐户的收入，所以个人股东资本帐户的利息所得征收个人所得税，不适用"关于修改的决定"，不得减少5条个人所得税的征税％的速度，应该是"中华人民共和国个人所得税法"第三条，20％的税率征收的有关规定，按照"利息，股息，红利所得"个人所得税。

Competent commercial departments in all localities shall actively coordinate with any and all commercial banks, propel these banks to give more credit aid to small and medium circulation enterprises in accordance with the spirits of the Guiding Opinions of the People's Bank of China on Further Strengthening the Credit Aid Given to Well-Performing and Trustworthy Small and Medium Enterprises with Marketable Products (Yin Fa [2002] No.224), improve financial service offered to these enterprises, increase the line of credit and develop new credit service items; shall encourage various credit guaranty agencies to actively carry out guaranty services oriented to small and medium circulation enterprises; shall formulate corresponding policies, encourage and guide funds provided by all quarters of the society into the transformation and development of small and medium circulation enterprises.

各地商务主管部门应积极协调各商业银行，推动其按照《中国人民银行关于进一步加强对有市场、有效益、有信用中小企业信贷支持的指导意见》（银发〔2002〕224号）精神，加大对中小流通企业的信贷支持，完善对中小流通企业的金融服务，扩大授信额度，开发新的信贷服务项目；鼓励各类信用担保机构积极开展中小流通企业的担保业务；要制定相应政策，鼓励、引导社会各方面资金投入中小流通企业的改造和发展。

Where a mode of issuing the bank bills of another bank upon agency is adopted, the head offices of urban commercial banks, foreign-funded banks, urban credit cooperatives and rural credit cooperatives unions at the county level shall conclude the agency agreement with the local branch office of the principal bank and report to the head office of the principal bank or the branch office authorized by the head office for approval and effectiveness.

采取代理签发他行银行汇票方式的，城市商业银行总部、外资银行、城市信用合作社和农村信用合作社县联社与被代理行当地分支行签订代理协议，并报被代理行总行或其授权的分支行批准生效。

The first part is the sum of expected losses of market risk, credit risk and operating risk. The risk of losses in the part should be prevented by reserve for bad debts accrued by commercial banks. The second part is the sum of contingent losses of market risk, credit risk and operating risk at certain confidence level, and the risk of losses in the part should be prevented by capital at risk. The third part is the sum of losses of market risk, credit risk and operating risk that beyond certain confidence level, and the risk of losses in the part should be prevented by deposit insurance system.

第一部分是市场风险、信用风险和操作风险的期望损失之和，该部分损失的风险用商业银行自身提取的损失准备金来防范；第二部分是市场风险、信用风险和操作风险在一定置信水平下的意外损失之和，该部分损失的风险用商业银行自身的风险资本来防范；第三部分是市场风险、信用风险和操作风险超出一定置信水平外的损失之和，该部分损失的风险用存款保险制度来防范。

XXV. One Article shall be added as Article 52, that is, The banking institutions as mentioned in this Law, refer to the commercial banks, urban credit cooperatives, rural credit cooperatives, and other financial institutions and policy banks absorbing public deposits.

二十五、增加一条，作为第五十二条：本法所称银行业金融机构，是指在中华人民共和国境内设立的商业银行、城市信用合作社、农村信用合作社等吸收公众存款的金融机构以及政策性银行。

Article 2 These Guidelines shall apply to the banking institutions which have the corporate status in China, including commercial banks, urban credit cooperatives, rural credit cooperatives and other financial institutions that are leally established within the territory of the People's Republic of China and absorb public deposits, policy banks, financial assets management companies, petty loan companies, etc.

第二条 本指引适用于具有中国法人资格的银行业金融机构，包括在中华人民共和国境内设立的商业银行、城市信用合作社、农村信用合作社等吸收公众存款的金融机构，以及政策性银行、金融资产管理公司和小额贷款公司等。

Finally, in view of the the status quo in credit risk measurement and management of our commercial banks,this article presented some reformational ideas from the institutional construction and technical means of improving our credit risk measurement and proposed some suggestions to improve the demonstration.

最后，针对目前我国商业银行信贷信用风险度量和管理的客观现状，从制度建设和技术手段等方面提出了一些提高我国商业银行信贷信用风险定量管理水平的思路，并提出实证内容可以从四方面进行改进的建议。

However, China's banks lagged behind the others in this respect at present and, what's more, credit, operation, market and exchange rate risks are all aggravated because of the lag in credit information management, defective document scrutinization system, complex rules of settlement and inexperience when facing to the fluctuation in international markets.

目前由于我国银行在国际结算业务中信用信息管理滞后，涉外单据审核制度存在缺陷，结算规则较为复杂，面临市场波动时经验不足，从而加剧了银行的信用风险、操作风险以及市场风险和汇率风险。

According to the market definition of merger guidelines, nonbank financial institutions should not be included as participants in defining the product market relevant to antitrust analyses of proposed bank mergers. In other words, domestic commercial banks and nonbank financial institutions are not the same deposit market.

在合并准则的市场定义下，本国一般银行与非银行的存款机构系属於不同的存款市场，当一般商业银行在进行水平合并或联合行为时，农、渔会信用部及信用合作社等非银行的存款机构应当不被纳入相关市场界定的范围。

The conclusion established some ways to improve the credit risk management such as optimize the national-owned enterprises and commercial banks operation structure; establish new relationship between banks and corporations; optimize bank's internal control system; balancing corporate financing ways, eliminate corporate over-dependency on bank's credit assets, and remove information asymmetric contributed by credit sales.

本文在分析和评述国内外银行信贷资产安全性相关理论的基础上，对银行信贷资产安全性与流动性、盈利性之间的关系、信贷资产安全性的概念、分类进行了界定和分析，在对影响商业银行信贷资产安全性共性因素和我国信贷资产安全性现状进行深入剖析的基础上，紧密结合中国银行业的实际，结合信息经济学、行为金融学的有关理论从产权制度、公司治理结构、融资行为、投资行为、内部控制等方面深入分析了借款企业行为、商业银行行为、政府行为及社会信用环境对信贷资产安全性的影响机理，特别是重点分析了信息不对称条件下商业银行信贷资产安全性生成机理，较系统、全面地论述了影响我国商业银行信贷资产安全性的特殊因素，并运用logistic等统计方法进行信贷资产安全性判别进行了实证研究，构建了我国商业银行信贷资产安全性判别模型，最后在此基础上提出了不断健全完善公司治理结构，树立市场化的新型银企关系；完善商业银行内部控制制度，强化内控执行机制；优化企业融资模式，降低企业对商业银行信贷资金的过度依赖；有效缓解商业银行信贷经营活动中面临的信息不对称程度等加强商业银行信贷资产安全性管理和控制的措施与建议。

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。