摘要
2003年以来,我国对农村信用社和新型农村金融机构营业税由5%降到3%和企业所得减半征收的税收优惠政策,文章试图分析这一政策的有效性。文章首先运用面板数据模型,实证分析我国现行营业税和所得税对一般商业银行经营绩效的影响。然后假设商业银行享受农村金融机构税收优惠政策的前提下,测算税收优惠政策对提高商业银行经营绩效的影响力度。以此为参照,联系农村金融机构的经营状况,分析税收优惠政策的有效性,并提出完善现行税收优惠政策的建议。
Since 2003,our government has implemented a series of tax preferential policies to Rural Credit Cooperatives of pilot regions,including practice 3% business tax and cut half enterprise income tax.This paper attempts to analyze,test the effectiveness of those policies.This paper analyzes the effectiveness of tax preferential policies through a panel data model,which demonstrates the impacts of tax burden on banking industry's business performance.The model used 1998-2009 operating data from 8 shareholding commercial banks,which are not quite influenced by both tax preferential policies and government interventions.And based on the analysis,some suggestions are made on future tax preferential policies for RCC.
出处
《湖南商学院学报》
2012年第4期81-85,共5页
Journal of Hunan Business College
基金
国家社会科学基金项目"农村小型金融机构改革发展研究"(09BJY101)
湖南软科学重点基金的资助项目"长株潭两型社会建设中农村金融体系改革创新研究"(2009ZK2013)
湖南省教育厅基金项目(10c0856)
关键词
税收优惠
税收负担
政策效果
tax preferential policy
tax burden
policy effectiveness