商业银行税制影响的国际比较和实证研究

An International Comparison and Empirical Study of Impact of Taxation Regime on Commercial Banking

随着银行国际化进程加快,商业银行税制对银行经营绩效的影响日渐显著。本文主要剖析了中外银行税制的结构和特点,对营业税和所得税差异进行了详细分析,并对银行业的税制结构和影响银行盈利能力的内生指标进行了实证研究。研究结果表明,影响样本银行的盈利能力的内生因素有资产费用率等,营业税及附加的征收对银行经营绩效存在显著扭曲作用。本文实证结果支持了商业银行营业税改革的必要性。

Along with the accelerating process of the banking opening up to the outside world, the taxation regime affects the profitability of the commercial banks in china. This paper introduced the structure and characteristic of the taxation regimes in china and abroad, analyzed the difference between sales tax and income tax, and did an empirical study on the tax structure of the banking industry. We could conclude that although bank＇s ROA was mainly affected by assets/cost rates, assets/credit rates etc., the sales tax in bank industry remarked distorted bank achievements. In this paper, empirical results proved that it is necessary to accelerate the business tax reform in bank industry.