促进我国银行业发展的税收政策研究

发布时间：2018-03-10 08:32

本文选题：银行业　切入点：税收政策　出处：《吉林财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：银行业是现代金融体系的核心，是我国现代经济最主要的融资渠道。我国正处于经济发展初期，，市场信用体系还远未建立以及金融市场非对称信息问题严重等实际经济环境决定了银行在这一发展阶段必然是我国金融体系的主体。在银行的外部经营环境中，税收是影响其发展的重要政策变量，银行业税收政策是否科学直接影响到银行业的经营成果。我国银行业的竞争日趋激烈，对于相关税收政策改革的要求也更加迫切。但在目前的经济实践中，我国银行业税负偏重，税收政策不合理，制约了我国银行业的发展速度，对我国经济社会的发展产生不利影响。随着我国经济的飞速发展，金融市场的进一步开放以及经济全球化的进程加快，我国现行银行业税收政策已经越来越不适应银行业的发展要求，因此研究影响银行业发展的税收因素，探索改革和完善我国银行业税收政策的方法具有重大现实意义。论文一方面运用金融学、财政学、税收学等相关理论，采用了比较分析、定性分析等方法探讨了银行业的宏观税负水平；另一方面从规范分析的角度，以银行业税收政策的现状为基础，力图对我国现行银行税制从理论上有清楚的认识和评价，进而提出我国银行业税收政策改革的总体思路和具体政策建议。首先，介绍税收政策调节银行的理论依据，引入中介成本的概念，从理论上简要说明了银行和税收的关系，以及税收对银行的经济增长效应；其次，介绍了我国银行业税收政策的现状，列出了我国银行业营业税、企业所得税和其它税种的基本概况，通过分析找出了我国现行银行业营业税、企业所得税和其他税种存在的问题；再次，对我国银行业税收负担进行国外对比分析，并利用比较分析的方法提出改革我国银行业的经验借鉴；最后，在对比分析和规范分析的基础上，提出通过税收政策调整促进银行业加速发展的方法。
[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.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F832

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