国有商业银行税收负担水平的博弈分析

Game Analysis on the Determination of Tax Burdens on State-owned Commercial Bank

1994年税制改革以来,国有商业银行的税收负担沉重,不利于国有商业银行加入WTO后的市场竞争和可持续发展。因此,文章对目前国有商业银行的总体税收负担进行了分析,并运用公平和效率原则,通过税收负担水平的博弈分析,证明轻税政策有利于我国银行税制的实施和税收政策目标的实现,有利于增强国有商业银行的经济竞争力。文章立足当前商业银行实际情况,提出了改革和完善我国现行银行税制的结论。

Since the1994 taxation reform, the burden of tax revenue of state -owned commercial bank is heavy; it is disad- vantageous to the steady development of bank trade and market competition. Therefore, this paper gives an analysis to the overall burden of tax revenue for the present commercial bank of our country, it makes use of fair and efficiency principle and by using game analysis on the tax burdens, proves that light tax policy is helpful for the realization of expected tax revenue and the enforcement of bank taxation and is helpful for to strengthen the competitiveness of state - owned commercial bank. Based on the current situation of commercial banks, it reaches a conclusion that there is an urgent need for reform and self - fulfillment in the commercial banks.