我国商业银行税收负担的实证研究.doc

摘要：目前，无论是四大国有商业银行还是股份制银行都面临着税收负担过重的问题。这不仅严重影响了其盈利水平的提高，也为旨在提高我国银行业竞争力以应对外资银行挑战的各项改革制造了巨大障碍。本文在对我国现行银行税负对银行经营影响的一般分析基础上，利用四大国有商业银行和十家股份制银行1996－2003年的数据对银行税收负担与银行经营绩效的关系进行了实证检验。研究结果表明：税收负担对商业银行的经营绩效具有显著的负效应，降低银行税负可以提高商业银行的经营绩效和市场竞争力；另外，本文通过我国商业银行与国内其他行业、外资银行以及国外银行业的税负比较分析，并结合我国银行业的特殊性，也证明了我国银行业税收负担过重的结论，并就此提出了相关的银行税收政策建议。 关键词：商业银行；税收负担；经营绩效；税收政策 Abstract: Nowadays, both state-owned banks and joint-stock commercial banks face the heavy tax-burden. It not only restricts the improvement of banks’ profitability, but also makes great obstacles in the way of a series of reforms aiming at enhancing the competitiveness of domestic banks to face the challenge of foreign banks. After analyzing the influence of tax-burden on banks’ operating in an all-round way, based on the data(1996－2003) of the four state-owned banks and ten joint-stock commercial banks，the paper makes a empirical study on correlation between the tax-burden and the operating performance of commercial banks. The result shows that tax burden has a significant negative effect on the operating performance of china’s commercial banks, so we should further lessen the tax burden on banking sector to improve the operating performance and competitive ability of commercial banks. Moreove, by analyzing the characteristic of domestic commercial banks and comparing with the tax-burden of other domestic industries, abroad banking and foreign banks, the paper intends to verify the overweight tax-burden of the banking industry and proposes some policy suggestions on the chinese banking tax system. Keywords：commercial banks ；tax burden ；operating performance ; tax policy 目 录 1、导论…………………………………………………………………………………..1 1.1 研究目的和意义……………………………………………………………….. 1 1.2 文献综述……………………………………………………………………….. 1 1.3 本文的研究内容、研究方法和创新………………………………………….. 3 2、我国商业银行税收负担的一般分析……………………………………………..... 5 2.1 我国银行业税收概述……………………………………………………….. … 5 2.1.1 我国银行业税收体系…………………………………………………….... …5 2.1.2 我国银行业税收收入构成…………………………………………………… 6 2.2 我国商业银行税负分析……………………………………………