税收负担对商业银行经营绩效影响研究

发布时间：2018-04-18 08:33

本文选题：商业银行 + 税收负担　；参考：《中国海洋大学》2013年硕士论文

【摘要】：商业银行是我国金融体系的核心和支柱,它的稳定和发展对整个国民经济的健康运行起着至关重要的作用。近几年来,随着国内金融业,特别是部分国有银行股改上市进程的推进,税收已经成为商业银行在资本市场表现的重要因素。虽然自1994年分税制改革以来,我国商业银行的税制经过了多次调整,但随着商业银行对外开放步伐的加快,现行税制的诸多负面影响开始显现。无论是国有银行还是股份制银行都面临着税负较重的问题,这不仅严重影响到盈利水平和经营效率的提高,还不利于整个商业银行的可持续稳健发展和市场竞争力的增强,因此对商业银行税收制度进行改革已显得越来越重要。论文从7个部分展开研究。第一章为绪论,主要阐述了选题的背景、研究的目的及意义、研究的思路及方法、论文的组织结构和创新之处。第二章为税收负担对商业银行经营的影响机理。第三章为商业银行税负现状实证分析,首先对我国商业银行税收体系和演变历史进行概述,然后以营业税和所得税为考察指标,分析了商业银行总体、国有银行、股份制银行的税负情况,最后分析了现行银行税制中存在的主要问题：营业税税率偏高、计税依据不合理、呆账准备和税前扣除不合理。第四章为税收负担与银行经营绩效的实证检验,首先对模型的设定、数据来源和实证方法进行了说明,然后利用2002-2011年的数据对银行税收负担与经营效率的关系做了回归分析。第五章为国外商业银行税收政策的经验借鉴,介绍了国外商业银行的基本税收制度,并总结了我国能够借鉴的经验。第六章为完善我国商业银行税收制度、提高我国商业银行经营绩效的改革对策。第七章为结语,总结全文,提出展望。实证结果表明：2002-2011年间,我国商业银行的税收负担水平较高,盈利水平普遍偏低。商业银行的改革,单独靠规模扩大、缩减支出、提高收入等手段不能很好的提高其经营绩效。这些因素虽然能够影响商业银行的经营绩效,但是对其影响十分不明显,而与之相比,税收负担对商业银行的影响却十分明显,商业银行可以通过降低税收负担来配合商业银行的改革。因此,在我国商业银行发展的关键时刻,必须通过商业银行的税收制度改革配合银行自身改革,来实现商业银行顺利健康的发展。最后,论文在研究结论的基础上借鉴国外银行的优秀经验,结合我国的实际情况,提出了相关政策建议。
[Abstract]:Commercial bank is the core and pillar of our financial system. Its stability and development play a vital role in the healthy operation of the whole national economy.In recent years, with the development of the domestic financial industry, especially some state-owned banks, taxation has become an important factor in the performance of commercial banks in the capital market.Although the tax system of commercial banks in our country has been adjusted many times since the reform of the tax system in 1994, with the acceleration of the pace of opening to the outside world of commercial banks, many negative effects of the current tax system have begun to appear.Both state-owned banks and joint-stock banks are faced with the problem of heavy tax burden, which not only seriously affects the improvement of profit level and operation efficiency, but also is not conducive to the sustainable and steady development of the entire commercial banks and the enhancement of market competitiveness.Therefore, the reform of the tax system of commercial banks has become more and more important.The thesis starts the research from seven parts.The first chapter is the introduction, which mainly describes the background of the topic, the purpose and significance of the research, the ideas and methods of the research, the organizational structure and innovation of the paper.The second chapter is the influence mechanism of tax burden on commercial bank operation.The third chapter is the empirical analysis of the tax burden of commercial banks. Firstly, it summarizes the tax system and evolution history of commercial banks in China, and then analyzes the commercial banks as a whole and the state-owned banks, taking the business tax and income tax as the inspection indicators.Finally, the paper analyzes the main problems existing in the current bank tax system: high business tax rate, unreasonable tax basis, unreasonable preparation for bad debts and unreasonable deduction before tax.The fourth chapter is the empirical test of tax burden and bank operating performance. First, it explains the establishment of the model, data sources and empirical methods, and then makes a regression analysis of the relationship between tax burden and operating efficiency by using the data from 2002 to 2011.The fifth chapter introduces the basic tax system of foreign commercial banks and summarizes the experience that our country can use for reference.The sixth chapter is to perfect the tax system of China's commercial banks and improve the management performance of commercial banks.The seventh chapter is the conclusion, summarizes the full text, puts forward the prospect.The empirical results show that the tax burden of commercial banks in China is relatively high and the profit level is generally low from 2002 to 2011.The reform of commercial banks can not improve their business performance by means of expanding scale, reducing expenditure and raising income.Although these factors can affect the performance of commercial banks, the impact of tax burden on commercial banks is not obvious, but the impact of tax burden on commercial banks is very obvious.Commercial banks can cooperate with the reform of commercial banks by reducing the tax burden.Therefore, at the critical moment of the development of commercial banks in our country, we must coordinate the reform of the tax system of the commercial banks with the reform of the banks themselves to realize the smooth and healthy development of the commercial banks.Finally, on the basis of the conclusion of the study, the paper draws lessons from the excellent experience of foreign banks, and puts forward some relevant policy suggestions according to the actual situation of our country.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F832.33

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