税负对银行业经营状况影响的实证研究——基于24家上市银行数据的面板回归分析

An Empirical Study on the Impact of Tax Burden on the Operation of Banking Industry——A Panel Regression Analysis Based on the Data of 24 Listed Banks

银行业税负对其经营行为具有重要影响,而货币政策也是通过影响商业银行经营行为进行传导,测算银行业税负对于财政政策与货币政策的协调配合具有参考意义。本文基于24家上市商业银行(1)2011—2021年的面板数据分析税负对银行业经营状况的影响,得出以下结论:一是不同所有制类型、不同规模银行的税负存在差异;二是税负对商业银行资产规模和营业收入的解释力趋弱;三是银行净利润用于测度税负影响的效果较好。基于此,本文提出建立商业银行税负监测机制、引导商业银行充分利用税收优惠政策、从银行业税负角度加强财政政策与货币政策协调配合等建议。

The tax burden of the banking industry has an important impact on its business behavior,and the monetary policy is also conducted by influencing the business behavior of commercial banks.Measuring the tax burden of the banking industry has reference significance for the coordination of fiscal policy and monetary policy.This paper analyzes the impact of tax burden on the operation of the banking industry based on the panel data of 24 listed commercial banks from 2011 to 2021,and draws the following conclusions:Firstly,the tax burden of China's banking industry remains at about 9%,and there are differences in the different ownership types and sizes,and the tax burden of large state-owned banks is relatively large;Secondly,due to the increase in the proportion of intermediary business and off-balance-sheet business of commercial banks,the explanatory power of tax burden on their asset size and operating income is weakening;Thirdly,the bank's net profit can exclude the impact of intermediary business and off-balance-sheet business when measuring its operating status,and the effect of measuring the impact of tax burden on its operating status is good.Based on this,this paper proposes to establish a tax monitoring mechanism for commercial banks,guide commercial banks to make full use of preferential tax policies,and strengthen the coordination of fiscal and monetary policies from the perspective of banking tax burden.