我国上市商业银行税收负担对其经营绩效影响的研究.docVIP

PAGE PAGE 52 我国上市商业银行税收负担对其经营绩效影响的研究 摘要：银行业作为金融业的核心，其盈利能力影响着国民经济的健康运行。在对银行业的经营绩效进行分析时，学者们往往忽视了外部影响因素，而仅仅关注内部影响因素。但到目前为止，我国银行业的税收负担对其经营绩效正发挥越来越重要的影响。因此，研究银行业的税收制度，分析税收负担与经营绩效的关系，对推动银行业乃至国民经济的发展意义深远。 本文首先界定银行业税收负担、经营绩效的概念，阐述前者对后者的影响路径；接着利用具体数据对两者现状作统计分析；最后，对上市银行样本进行面板数据回归，深入探讨税负与经营绩效的关系。通过研究，本文得出如下结论：我国银行业的税负率正不断下降，但总体依旧偏高；银行业的税收负担对经营绩效产生显著的负效应；营业税税负对经营绩效的影响更大。因此，降低税负，调整税收结构，优化税制对我国银行业的发展是非常必要的。 关键词：银行业；税收负担；经营绩效；面板模型回归 Tax Burden on The Operating Performance Of Chinas listed Banks Abstract: Banking is the core of the financial sector, its profitability affects the healthy operation of national economy. In analyzing the operating performance of the banks, scholars tend to ignore the external influence factors, but only focus on the internal factors. But so far, the tax burden of Chinas banking industry is playing an increasingly important influence to its operating performance. Therefore, study the tax system of the banking, analyze the relationship between the tax burden and operating performance, may promote the development of the banking sector and the national economy. Firstly, this paper defines the concept of banking taxation burden and banking business performance, expounds the influence of the former to the latter path. Then, in the use of the specific data, make a statistical analysis for both of the current situation. Finally, giving a regression analysis?of the listed Banks samples using the panel data, making a further discuss between tax and business performance. By studying this paper we draws the following conclusions: first, the banking taxation burden in our country is still heavy at present; second, the tax burden of banking have a significant negative effect on business performance ; third, the business tax takes more?significant effects on business performance than income tax. Therefore, reducing the tax burden, adjusting the tax structure and optimizing the tax system could make necessary effect on the development of Chinas banking industry. K