税制结构与商业银行信贷行为

Tax Structure and Credit Behavior of Business Banks

为了考察税收对银行行为的影响,我们假设商业银行以利润最大化为其经营目标,在现行利率管制条件下,商业银行的选择变量就是其存贷款量。研究结果表明,营业税的开征会影响商业银行最优贷款发放量,对银行信贷行为具有扭曲作用;而所得税对最优存贷款量没有影响,因此,与营业税相比,所得税具有中性税收的优点。

In order to examine the effects of taxation on behaviour of banks, we assume that the object of commercial banks is profit maximization.Under the prevailing interest control system, the choice variables for commercial banks are volumes of deposit and loan.The result shows that, a business tax affects the optimal loan of commercial banks, and distorts banks' behavior, however, enterprise income tax has not such effects.Thus, compared with business tax, enterprise income tax has the advantage of neutrality.