农村金融机构税收优惠政策有效性分析——从税收影响银行业经营绩效的角度

On the Effectiveness of Tax Preferential Policies for Rural Credit Cooperatives——Tax Impacts on Business Performance of Banking Industry

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.