工商银行税收负担分析
发布时间：2018-10-08 19:27
【摘要】：商业银行是我国金融行业的支柱与核心,它的稳定与健康发展对我国整个国民经济的健康运行起着举足轻重的意义。近些年来,随着我国金融行业,特别是伴随着国有控股商业银行股改上市,市场化进程的不断推进,税收已成为影响商业银行在资本市场表现好坏的重要因素。我国当今社会,无论是国有控股的商业银行亦或是全国性的股份制商业银行都不可避免的面临着税收负担较为沉重的严峻问题,这不光对我国商业银行盈利水平的增长和经营效率的提高产生了较为严重的负面影响,还对我国银行业整体的可持续稳健发展能力与市场竞争力的增强带来了严重的负担。本文以工商银行为例,对银行税负负担进行分析,并提出了减轻税收负担的一些建议,具体可以分成以下几个部分。论文主要由六个部分组成,第一章节为绪论,主要介绍了论文的研究背景和研究意义,同时对税收负担的内涵与衡量指标以及税收负担对商业银行经营绩效的影响进行了分析概述,并阐述了自己的研究思路；第二部分为文献综述,对国内外主要研究文献进行了综述；第三部分为对我国商业银行税收负担的现状分析,主要从商业银行的缴纳税收情况、对商业银行税收负担情况的国内外比较以及我国商业银行的总体税负情况等三个方面进行了阐述；第四章是对工商银行税收负担评估模型的建立与运用；第五章是对降低工商银行的税收负担提出的一些措施和建议；最后是文章研究结论。
[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.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F830.42;F832.33
本文编号：2257992
[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.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F830.42;F832.33
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