本文選題：銀行業(yè)　切入點：稅收負擔　出處：《北京交通大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：稅收制度是國家調(diào)控經(jīng)濟的重要手段,而銀行業(yè)作為我國金融體系的核心產(chǎn)業(yè),其經(jīng)營狀況對于國家經(jīng)濟進步和其他相關(guān)產(chǎn)業(yè)的發(fā)展都有著舉足輕重的作用。雖然我國銀行業(yè)的稅收政策經(jīng)過了多次改革,但在社會高速發(fā)展以及全球化的進程中,我國現(xiàn)行稅制的弊端也逐漸暴露出來。無論是對于國有商業(yè)銀行、股份制銀行還是城市商業(yè)銀行,過重的稅收負擔都影響了其經(jīng)營績效的提高,并削弱了我國銀行業(yè)整體在國際市場的核心競爭力。因此,對于我國銀行業(yè)稅收負擔水平的研究以及對于銀行業(yè)經(jīng)營績效影響的分析迫在眉睫。 論文第一章為緒論,闡述了研究目的和內(nèi)容框架,并對國內(nèi)外研究現(xiàn)狀進行論述；第二章為稅收負擔概況,包括銀行業(yè)稅收負擔的含義、中國銀行業(yè)稅制的發(fā)展歷程、稅收負擔現(xiàn)狀和國際比較；第三章為理論分析,運用描述統(tǒng)計方法和經(jīng)濟模型分析稅收負擔對銀行業(yè)經(jīng)營績效的影響途徑,包括盈利能力、運營能力、發(fā)展能力和承擔風險能力；第四章為實證分析,運用面板數(shù)據(jù)模型對2001年至2011年間16家上市商業(yè)銀行的數(shù)據(jù)進行回歸分析,研究銀行業(yè)的實際稅負水平及其對經(jīng)營績效的影響程度；第五章為結(jié)論和建議,以研究結(jié)論為依據(jù)為中國銀行業(yè)稅制改革和優(yōu)化提供政策性建議。 本文的研究結(jié)論主要有：第一,中國銀行業(yè)的稅收負擔較重,在營業(yè)稅上表現(xiàn)為稅基廣稅率高,所得稅上表現(xiàn)為稅前抵扣限制較嚴格,并存在兩稅的重復(fù)征稅現(xiàn)象；第二,稅收負擔通過銀行業(yè)的盈利、運營、發(fā)展和風險四個途徑制約了其經(jīng)營績效的提高,具體表現(xiàn)為降低了稅后凈利率、縮小了存貸利潤差、提高了投融資的資本成本、提高了不良貸款率以及降低了資本充足率；第三,實證結(jié)果表明銀行業(yè)的實際稅負與經(jīng)營績效呈現(xiàn)顯著的負相關(guān)關(guān)系,且實際稅負較少程度的降低就會顯著地增強銀行業(yè)的資產(chǎn)利潤率,稅收負擔對股份制銀行經(jīng)營績效的影響最為顯著：第四,對于銀行業(yè)稅制的優(yōu)化改革,在營業(yè)稅上短期內(nèi)應(yīng)調(diào)整稅基和稅率,長期上應(yīng)逐步將銀行業(yè)納入增值稅的納稅范圍,在所得稅上應(yīng)從改革稅前抵扣政策方面著手進行。
[Abstract]:The tax system is an important means for the state to regulate and control the economy, while the banking industry is the core industry of our financial system. Although the tax policy of China's banking industry has been reformed many times, in the process of rapid development of society and globalization, it has played an important role in the economic progress of the country and the development of other related industries. The disadvantages of the current tax system in our country are also gradually exposed. Whether for state-owned commercial banks, joint-stock banks or urban commercial banks, the excessive tax burden has affected the improvement of their business performance. It also weakens the core competitiveness of our banking industry in the international market. Therefore, it is urgent to study the tax burden level of China's banking industry and to analyze the impact on the performance of banking industry. The first chapter is the introduction, which expounds the purpose and content of the research, and discusses the current research situation at home and abroad, the second chapter is the general situation of tax burden, including the meaning of the tax burden of banking industry, the development of China's banking tax system. The third chapter is the theoretical analysis, the use of descriptive statistical method and economic model to analyze the impact of tax burden on banking performance, including profitability, operational capacity, Chapter 4th is empirical analysis, using panel data model to analyze the data of 16 listed commercial banks from 2001 to 2011. This paper studies the actual tax burden level of the banking industry and its influence on the operating performance. Chapter 5th is the conclusion and suggestion, based on the research conclusions, it provides policy advice for the reform and optimization of the banking tax system in China. The main conclusions of this paper are as follows: first, the tax burden of China's banking industry is heavy, the tax base is high in business tax, and the limitation of pre-tax deduction is strict in income tax, and the phenomenon of double taxation of two taxes exists. The tax burden restricts the improvement of its business performance through four ways of banking profit, operation, development and risk, which can be shown as reducing the net interest rate after tax, narrowing the profit difference between deposit and loan, raising the capital cost of investment and financing. It improves the non-performing loan ratio and reduces the capital adequacy ratio. Thirdly, the empirical results show that the actual tax burden of the banking industry has a significant negative correlation with the operating performance. And the lower the actual tax burden will significantly enhance the banking asset profit margin, the tax burden on the performance of joint-stock banks is the most significant: 4th, for the banking tax system optimization reform, In the business tax, the tax base and tax rate should be adjusted in the short term, the banking industry should be gradually brought into the scope of value-added tax in the long run, and the reform of the pre-tax deduction policy should be carried out in the income tax.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F832.3

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