国外银行税政策分析及对我国的借鉴

发布时间：2018-04-01 05:12

本文选题：大而不倒　切入点：银行税　出处：《山西财经大学》2013年硕士论文

【摘要】：自金融危机爆发以来，世界各国为陷入流动性困境的金融机构注入了大量的财政资金，于此同时，大型金融机构的“大而不倒”问题越来越成为人们关注的焦点，并且由此引发的金融机构的负面影响也越来越受到人们的重视，而对于治理该问题是手段也在不断的探索。针对治理“大而不倒”问题，除了对金融机构加强监管之外，西方各国，，尤其是欧洲各国，也在积极探索采取征收银行税的手段。自危机爆发后，德国、英国、法国等国先后在各自国内实施了银行税政策，并且，尽管美国的银行税计划因故没有实施，其流产的政策方案仍对其他国家带来非常多的启示。从目前来看，银行税政策已成为一种趋势，而我国也面临金融行业结构性减税的问题，因而对于银行税政策有必要深入研究。本文对银行税政策的基础理论，各国实践的比较研究和对中国的适用性上进行了探讨。本文共分为六个部分：第一部分是绪论，介绍了本文作为银行税政策理论研究的选题背景和意义，对已有的文献的梳理和本文的研究方法及创新点；第二部分是对银行税政策基础理论的研究和探讨，包括了银行税的产生、目的和分类；第三部分是对国外银行税政策实践的介绍和评价，包括了美国、英国、德国的经验及借鉴；第四部分是对银行税征收的政策效应分析，主要从银行税政策如何影响金融企业的资本结构和公司治理方面来探讨，试图说明银行税政策对金融企业稳定性方面的价值；第五部分是对银行税政策在我国的适用性分析，且包括对目前理论界诸多观点的反驳；第六部分是从如何利用银行税政策为我国服务的具体方案的探讨。
[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.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F831.2;F810.42

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