我国银行业实际税负水平对其盈利能力影响的实证研究

An Empirical Research on Affects of Commercial Banks’ Effective Tax Rate on Their Profitability

以1998～2008年间全国13家主要商业银行数据为样本,考察银行业实际税负水平及其对商业银行盈利能力的影响。我国商业银行实际税负由2007年以前的50%以上下降到2008年的36%左右,银行业税收环境得到改善。实证研究的结果表明:实际税负水平的变化可以直接影响银行业的盈利能力,两者呈现显著的负相关关系;从量上进行分析,税负水平较少程度的降低就会显著地增强银行业的盈利水平,较之非上市银行,税负的降低会更加显著地改善上市银行的经营业绩。

This article takes 13 major commercial banks in China from 1998 -2008 as sample data to study the level of effective tax rate of the banking industry and its effects on commercial banks＇ profitability. The effective tax rate of China＇s commercial banks has decreased from over 50% before the year of 2007 to 36% in the year of 2008, the tax environment of China＇s banking industry has been improved. Empirical results show that： the changes of effective tax rate can directly affect the profitability of the banking industry, showing a significantly negative correlation between them;from the point of quantitative analysis, a modest lowering of effective tax rate would significantly enhance the industry＇ s profitability;besides, compared with non-listed banks, listed banks will gain significant improvement of the operating performance due to the same extent of lowering the tax burden.