文档介绍：资料
学号:2009013783
2013 届本科生毕业论文
题目:中国银行业税负比较及其对经营绩效的影响分析
学院(系):经济管理学院
专业年级:金融093
学生姓名:
指导教师:
合作指导教师:
完成日期:2013-06-03
目录
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参考文献 16
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中国银行业税负比较及其对经营绩效的影响分析
作者:李永豪指导老师:王静
摘要:目前,无论是四大国有商业银行还是股份制银行都面临着税收负担过重的问题,这不仅严重影响了其盈利水平的提高,也为旨在提高我国银行业竞争力以应对外资银行挑战的各项改革制造了巨大障碍。本文在对我国现行银行税负对银行经营影响的一般分析基础上,利用四大国有商业银行和十家股份制银行2000—2010年的数据对银行税收负担与银行经营绩效的关系进行了实证检验。研究结果表明:税收负担对商业银行的经营绩效具有显著的负效应,降低银行税负可以提高商业银行的经营绩效和市场竞争力;另外,本文通过我国商业银行与国内其他行业以及国外银行业的税负比较分析,并结合我国银行业的特殊性,也证明了我国银行业税收负担过重的结论,并就此提出了相关的银行税收政策建议。
关键词:商业银行;税收负担;经营绩效
Comparison of Chinese banking tax burden and analysis of the impact of business performance
Abstract: Nowadays, both state-owned banks and joint-mercial banks face the heavy tax-burden. It not only restricts the improvement of banks’ profitability, but also makes great obstacles in the way of a series of reforms aiming at enhancing petitiveness of domestic banks to face the challenge of foreign banks. After analyzing the influence of tax-burden on banks’ operating in an all-round way, based on the data(2000—2010)of the four state-owned banks and ten joint-mercial banks, the paper makes a empirical study on correlation between the tax-burden and the operating performance mercial banks. The result shows that tax burden has a significant negative effect on the operating performance of mercial banks, so we should further lessen the tax burden on banking sector to improve the operating performance petitive ability mercial banks. Moreover, by analyzing the characteristic of mercial banks paring with the tax-burden of other domestic industries, abroad banking and foreign banks, the paper intends to verify the overweight tax-burden of th