税收负担影响中国银行业经营绩效的实证分析

An Empirical Analysis of the Tax Effect on the Management Performance of the Banking in China

在对银行业税负历史分析和国际比较的基础上,引出"相对过重的税收负担对中国银行业经营绩效产生负效应"这一命题,进而利用中国13家商业银行1996-2006年的数据,建立面板数据模型进行实证分析。最后,根据实证结论提出优化中国银行业税制的若干政策建议。

On the basis of history analysis and international compare, the text brings forward that the relatively heavy tax burden on the banking of China negatively impacts its management performance. Moreover, the proposition is demonstrated by the panel data model, using the panel data of 13 commercial banks in China from 1996 to 2006. Lastly, basing on the empirical conclusion, this text suggests that the tax - reduction policy towards the banking of China should be carried into execution.