發(fā)布時間：2018-10-08 19:27

【摘要】：商業(yè)銀行是我國金融行業(yè)的支柱與核心,它的穩(wěn)定與健康發(fā)展對我國整個國民經(jīng)濟的健康運行起著舉足輕重的意義。近些年來,隨著我國金融行業(yè),特別是伴隨著國有控股商業(yè)銀行股改上市,市場化進程的不斷推進,稅收已成為影響商業(yè)銀行在資本市場表現(xiàn)好壞的重要因素。我國當(dāng)今社會,無論是國有控股的商業(yè)銀行亦或是全國性的股份制商業(yè)銀行都不可避免的面臨著稅收負擔(dān)較為沉重的嚴峻問題,這不光對我國商業(yè)銀行盈利水平的增長和經(jīng)營效率的提高產(chǎn)生了較為嚴重的負面影響,還對我國銀行業(yè)整體的可持續(xù)穩(wěn)健發(fā)展能力與市場競爭力的增強帶來了嚴重的負擔(dān)。本文以工商銀行為例,對銀行稅負負擔(dān)進行分析,并提出了減輕稅收負擔(dān)的一些建議,具體可以分成以下幾個部分。論文主要由六個部分組成,第一章節(jié)為緒論,主要介紹了論文的研究背景和研究意義,同時對稅收負擔(dān)的內(nèi)涵與衡量指標(biāo)以及稅收負擔(dān)對商業(yè)銀行經(jīng)營績效的影響進行了分析概述,并闡述了自己的研究思路；第二部分為文獻綜述,對國內(nèi)外主要研究文獻進行了綜述；第三部分為對我國商業(yè)銀行稅收負擔(dān)的現(xiàn)狀分析,主要從商業(yè)銀行的繳納稅收情況、對商業(yè)銀行稅收負擔(dān)情況的國內(nèi)外比較以及我國商業(yè)銀行的總體稅負情況等三個方面進行了闡述；第四章是對工商銀行稅收負擔(dān)評估模型的建立與運用；第五章是對降低工商銀行的稅收負擔(dān)提出的一些措施和建議；最后是文章研究結(jié)論。
[Abstract]:Commercial bank is the pillar and core of our country's financial industry. Its stability and healthy development play an important role in the healthy operation of the whole national economy of our country. In recent years, with the financial industry, especially with the state-owned holding commercial banks listed on the stock market, the process of marketization continues to promote, tax has become an important factor affecting the performance of commercial banks in the capital market. In our country today, both the state-owned commercial banks and the national joint-stock commercial banks are inevitably facing the severe problem of heavy tax burden. This not only has a serious negative impact on the growth of commercial banks' profit level and the improvement of operating efficiency, but also brings a serious burden to the sustainable and steady development ability of our banking industry as a whole and the enhancement of market competitiveness. Taking ICBC as an example, this paper analyzes the tax burden on banks, and puts forward some suggestions to lighten the tax burden, which can be divided into the following parts. The first chapter is the introduction, which mainly introduces the research background and significance of the thesis. At the same time, the connotation and measurement index of tax burden and the impact of tax burden on the performance of commercial banks are analyzed and summarized, and their own research ideas are expounded. The second part is literature review. The third part is the analysis of the current situation of the tax burden of commercial banks in China, mainly from the tax payment of commercial banks. The domestic and international comparison of the tax burden of commercial banks and the overall tax burden of commercial banks in China are expounded. Chapter four is the establishment and application of the tax burden assessment model of ICBC. The fifth chapter is the measures and suggestions to reduce the tax burden of ICBC.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F830.42;F832.33

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本文編號：2257992