本文選題：大而不倒　切入點(diǎn)：銀行稅　出處：《山西財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：自金融危機(jī)爆發(fā)以來，世界各國為陷入流動性困境的金融機(jī)構(gòu)注入了大量的財(cái)政資金，于此同時(shí)，大型金融機(jī)構(gòu)的“大而不倒”問題越來越成為人們關(guān)注的焦點(diǎn)，并且由此引發(fā)的金融機(jī)構(gòu)的負(fù)面影響也越來越受到人們的重視，而對于治理該問題是手段也在不斷的探索。針對治理“大而不倒”問題，除了對金融機(jī)構(gòu)加強(qiáng)監(jiān)管之外，西方各國，，尤其是歐洲各國，也在積極探索采取征收銀行稅的手段。自危機(jī)爆發(fā)后，德國、英國、法國等國先后在各自國內(nèi)實(shí)施了銀行稅政策，并且，盡管美國的銀行稅計(jì)劃因故沒有實(shí)施，其流產(chǎn)的政策方案仍對其他國家?guī)矸浅６嗟膯⑹�。從目前來看，銀行稅政策已成為一種趨勢，而我國也面臨金融行業(yè)結(jié)構(gòu)性減稅的問題，因而對于銀行稅政策有必要深入研究。本文對銀行稅政策的基礎(chǔ)理論，各國實(shí)踐的比較研究和對中國的適用性上進(jìn)行了探討。 本文共分為六個(gè)部分：第一部分是緒論，介紹了本文作為銀行稅政策理論研究的選題背景和意義，對已有的文獻(xiàn)的梳理和本文的研究方法及創(chuàng)新點(diǎn)；第二部分是對銀行稅政策基礎(chǔ)理論的研究和探討，包括了銀行稅的產(chǎn)生、目的和分類；第三部分是對國外銀行稅政策實(shí)踐的介紹和評價(jià)，包括了美國、英國、德國的經(jīng)驗(yàn)及借鑒；第四部分是對銀行稅征收的政策效應(yīng)分析，主要從銀行稅政策如何影響金融企業(yè)的資本結(jié)構(gòu)和公司治理方面來探討，試圖說明銀行稅政策對金融企業(yè)穩(wěn)定性方面的價(jià)值；第五部分是對銀行稅政策在我國的適用性分析，且包括對目前理論界諸多觀點(diǎn)的反駁；第六部分是從如何利用銀行稅政策為我國服務(wù)的具體方案的探討。
[Abstract]:Since the outbreak of the financial crisis, many countries in the world have injected a large amount of financial funds into the financial institutions that are in liquidity difficulties. At the same time, the problem of "big but not failing" of large financial institutions has become the focus of more and more people's attention.And the negative influence of financial institutions has been paid more and more attention, and the means to deal with this problem are also being explored.In view of the problem of governance, in addition to strengthening the supervision of financial institutions, Western countries, especially European countries, are also actively exploring the means of collecting bank taxes.Since the outbreak of the crisis, Germany, Britain, France and other countries have implemented bank tax policies in their respective countries, and, although the bank tax plan in the United States has not been implemented for some reason, its abortive policy proposal still brings a lot of inspiration to other countries.At present, the bank tax policy has become a trend, and our country is also faced with the problem of structural tax reduction in the financial industry, so it is necessary to further study the bank tax policy.This paper discusses the basic theory of bank tax policy, the comparative study of practice in various countries and its applicability to China.This paper is divided into six parts: the first part is the introduction, which introduces the background and significance of this paper as the theoretical research of bank tax policy, combs the existing literature and the research methods and innovation points of this paper;The second part is the research and discussion of the basic theory of bank tax policy, including the emergence, purpose and classification of bank tax. The third part is the introduction and evaluation of foreign bank tax policy practice, including the United States, the United Kingdom,The fourth part is an analysis of the policy effect of bank tax collection, mainly from the aspects of how bank tax policy affects the capital structure and corporate governance of financial enterprises.The fifth part is an analysis of the applicability of bank tax policy in our country, including the refutation of many viewpoints of the current theoretical circle, the fifth part is to explain the value of the bank tax policy to the stability of financial enterprises, the fifth part is to analyze the applicability of bank tax policy in our country.The sixth part discusses how to make use of bank tax policy to serve our country.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F831.2;F810.42

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