税收负担对中国银行业经营绩效影响的研究

发布时间：2018-03-15 17:30

本文选题：银行业　切入点：税收负担　出处：《北京交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：税收制度是国家调控经济的重要手段,而银行业作为我国金融体系的核心产业,其经营状况对于国家经济进步和其他相关产业的发展都有着举足轻重的作用。虽然我国银行业的税收政策经过了多次改革,但在社会高速发展以及全球化的进程中,我国现行税制的弊端也逐渐暴露出来。无论是对于国有商业银行、股份制银行还是城市商业银行,过重的税收负担都影响了其经营绩效的提高,并削弱了我国银行业整体在国际市场的核心竞争力。因此,对于我国银行业税收负担水平的研究以及对于银行业经营绩效影响的分析迫在眉睫。论文第一章为绪论,阐述了研究目的和内容框架,并对国内外研究现状进行论述；第二章为税收负担概况,包括银行业税收负担的含义、中国银行业税制的发展历程、税收负担现状和国际比较；第三章为理论分析,运用描述统计方法和经济模型分析税收负担对银行业经营绩效的影响途径,包括盈利能力、运营能力、发展能力和承担风险能力；第四章为实证分析,运用面板数据模型对2001年至2011年间16家上市商业银行的数据进行回归分析,研究银行业的实际税负水平及其对经营绩效的影响程度；第五章为结论和建议,以研究结论为依据为中国银行业税制改革和优化提供政策性建议。本文的研究结论主要有：第一,中国银行业的税收负担较重,在营业税上表现为税基广税率高,所得税上表现为税前抵扣限制较严格,并存在两税的重复征税现象；第二,税收负担通过银行业的盈利、运营、发展和风险四个途径制约了其经营绩效的提高,具体表现为降低了税后净利率、缩小了存贷利润差、提高了投融资的资本成本、提高了不良贷款率以及降低了资本充足率；第三,实证结果表明银行业的实际税负与经营绩效呈现显著的负相关关系,且实际税负较少程度的降低就会显著地增强银行业的资产利润率,税收负担对股份制银行经营绩效的影响最为显著：第四,对于银行业税制的优化改革,在营业税上短期内应调整税基和税率,长期上应逐步将银行业纳入增值税的纳税范围,在所得税上应从改革税前抵扣政策方面着手进行。
[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.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F832.3

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