税收负担对我国银行业经营绩效影响的实证研究

《税收负担对我国银行业经营绩效影响的实证研究》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、TaxBurdenonTheOperatingPerformanceOfChina’SBanksAbstractIn锄a：l弘妇gtheoperatingperformanceofthebanks，academicstendtofocusontheinternalfactorswhichaffectthebanksoperatingperformance，whileignoringtheexternalfactors．Currently,thetaxburdenhasbecomeanimportante)【temalfactorwhichaffectsthe

2、operatingperformanceofChina'sbanks．Isthebanks’taxburdentooheavy?Whataretheproblemsofthecurrenttaxsystem?Howdotheseproblemshinderthedevelopmentofthebanks?Nowweneedtostudyandexplore．Inthispaper,therearesixchapterstoanalyzetheimpactofthetaxburdenontheoperatingperformanceofChinabanks．F

3、irstofall，to&finetheconceptofbanksoperatingperformance，anddescribesthemechanismofthetaxburdenonthebanksoperatingperformance；Second，weintroduceChinabankscurrenttaxsystemanditsdevelopmentcourse，anddescribetherelationshipofthebankstaxburdenandoperatingperformance；Agairl，usingpaneldata

4、regressionmethodwestudytherelationshipbetweentaxburdenandbanksoperatingperformance；Thelast，wemakeaspecialstudyonincometaxandbusinesstaxwhichmostaffectbanksoperatingperformance．Thispapermakesthefollowingconclusions：therelationshipbetweentaxburdenandbankingoperatingperformanceisnegat

5、ive，thebankstaxburdenisheavy；thenegativeeffectsofthebusinesstaxburdenonbanksoperatingperformanceisheavierthanincometax；businesstaxrateandtaxbaseofChinabanks’arenotenoughreasonable．Accordingly,thispaperpresentssomepolicyrecommendations，forcorporatemcometaxinChinashouldbemorereasonab

6、ledeductionprovidedfordoubtfuldebts，improvingtheadministrativeefficiencyoftheapproval；forbusinesstaxweshouldreducethetaxrateandnarrowtaxbaseinshortterm,andweshouldusevalue-addedtaxinlongterm．Keywords：taxburde玛operatingperformance，businesstax,paneldataⅡ兰州大学硕士学位论文税收负担对我国银行业经营绩效影响的实证研

7、究1．1选题背景及意义1．1．1选题背景第一章导论目前，银行业在金融体系中发挥着重要作用，它的经营绩效的高低和市场竞争能力直接影响着国计民生。在研究银行业的经营绩效的时候，学者们往往关注的是影响银行业经营绩效的内部因素，如银行治理结构、产权制度、风险控制、人力资本等，但外部因素对银行业经营绩效的影响也不容忽视。税收负担是影响银行业经营绩效的外部因素之一，客观来讲，国家的税收制度对每一个社会经济主体都有着或大或小的影响，我国的金融业税收制度已经成为影响我国银行业经营绩效的一个重要的外部因素。银行业的税收负担是否过于沉重，现行的税收制度到底存在哪些问题，这些问题

8、怎样阻碍了银行业的发展，这些都需要我们去研究和探讨。