本文選題：銀行業(yè)　切入點(diǎn)：稅收政策　出處：《吉林財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：銀行業(yè)是現(xiàn)代金融體系的核心，是我國(guó)現(xiàn)代經(jīng)濟(jì)最主要的融資渠道。我國(guó)正處于經(jīng)濟(jì)發(fā)展初期，，市場(chǎng)信用體系還遠(yuǎn)未建立以及金融市場(chǎng)非對(duì)稱(chēng)信息問(wèn)題嚴(yán)重等實(shí)際經(jīng)濟(jì)環(huán)境決定了銀行在這一發(fā)展階段必然是我國(guó)金融體系的主體。在銀行的外部經(jīng)營(yíng)環(huán)境中，稅收是影響其發(fā)展的重要政策變量，銀行業(yè)稅收政策是否科學(xué)直接影響到銀行業(yè)的經(jīng)營(yíng)成果。我國(guó)銀行業(yè)的競(jìng)爭(zhēng)日趨激烈，對(duì)于相關(guān)稅收政策改革的要求也更加迫切。但在目前的經(jīng)濟(jì)實(shí)踐中，我國(guó)銀行業(yè)稅負(fù)偏重，稅收政策不合理，制約了我國(guó)銀行業(yè)的發(fā)展速度，對(duì)我國(guó)經(jīng)濟(jì)社會(huì)的發(fā)展產(chǎn)生不利影響。隨著我國(guó)經(jīng)濟(jì)的飛速發(fā)展，金融市場(chǎng)的進(jìn)一步開(kāi)放以及經(jīng)濟(jì)全球化的進(jìn)程加快，我國(guó)現(xiàn)行銀行業(yè)稅收政策已經(jīng)越來(lái)越不適應(yīng)銀行業(yè)的發(fā)展要求，因此研究影響銀行業(yè)發(fā)展的稅收因素，探索改革和完善我國(guó)銀行業(yè)稅收政策的方法具有重大現(xiàn)實(shí)意義。 論文一方面運(yùn)用金融學(xué)、財(cái)政學(xué)、稅收學(xué)等相關(guān)理論，采用了比較分析、定性分析等方法探討了銀行業(yè)的宏觀稅負(fù)水平；另一方面從規(guī)范分析的角度，以銀行業(yè)稅收政策的現(xiàn)狀為基礎(chǔ)，力圖對(duì)我國(guó)現(xiàn)行銀行稅制從理論上有清楚的認(rèn)識(shí)和評(píng)價(jià)，進(jìn)而提出我國(guó)銀行業(yè)稅收政策改革的總體思路和具體政策建議。首先，介紹稅收政策調(diào)節(jié)銀行的理論依據(jù)，引入中介成本的概念，從理論上簡(jiǎn)要說(shuō)明了銀行和稅收的關(guān)系，以及稅收對(duì)銀行的經(jīng)濟(jì)增長(zhǎng)效應(yīng)；其次，介紹了我國(guó)銀行業(yè)稅收政策的現(xiàn)狀，列出了我國(guó)銀行業(yè)營(yíng)業(yè)稅、企業(yè)所得稅和其它稅種的基本概況，通過(guò)分析找出了我國(guó)現(xiàn)行銀行業(yè)營(yíng)業(yè)稅、企業(yè)所得稅和其他稅種存在的問(wèn)題；再次，對(duì)我國(guó)銀行業(yè)稅收負(fù)擔(dān)進(jìn)行國(guó)外對(duì)比分析，并利用比較分析的方法提出改革我國(guó)銀行業(yè)的經(jīng)驗(yàn)借鑒；最后，在對(duì)比分析和規(guī)范分析的基礎(chǔ)上，提出通過(guò)稅收政策調(diào)整促進(jìn)銀行業(yè)加速發(fā)展的方法。
[Abstract]:Banking is the core of the modern financial system and the most important financing channel for our modern economy. China is in the early stages of economic development. The market credit system is still far from being established and the financial market asymmetric information problem is serious, which determines that the bank is the main body of our country's financial system at this stage of development. Tax is an important policy variable that affects the development of the banking industry. Whether the tax policy of the banking industry is scientific or not has a direct impact on the operating results of the banking industry. The competition of the banking industry in our country is becoming increasingly fierce. But in the current economic practice, the tax burden of China's banking industry is biased and the tax policy is unreasonable, which restricts the development of our banking industry. With the rapid development of China's economy, the further opening of the financial market and the acceleration of the process of economic globalization, China's current banking tax policy has become more and more unsuitable for the development of the banking industry, so it is of great practical significance to study the tax factors that affect the development of the banking industry and to explore the ways to reform and perfect the banking tax policy of our country. On the one hand, using the theories of finance, finance, taxation and so on, the paper discusses the macro tax burden of the banking industry by means of comparative analysis and qualitative analysis, on the other hand, from the perspective of normative analysis, Based on the present situation of the banking tax policy, this paper tries to have a clear understanding and evaluation of the current banking tax system in China, and then puts forward the general ideas and concrete policy suggestions for the reform of the banking tax policy in China. This paper introduces the theoretical basis of tax policy regulating banks, introduces the concept of intermediary cost, explains the relationship between banks and taxation, and the economic growth effect of taxation on banks. This paper introduces the present situation of China's banking tax policy, lists the basic situation of China's banking business tax, enterprise income tax and other taxes, and finds out the current banking business tax through analysis. Enterprise income tax and other tax problems; thirdly, the foreign comparative analysis of the tax burden of China's banking industry, and the use of comparative analysis method to put forward the experience of reforming our banking industry for reference; finally, On the basis of comparative analysis and normative analysis, this paper puts forward a method to accelerate the development of banking industry through tax policy adjustment.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F812.42;F832

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