我国银行业税收负担研究

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浙江财经学院硕士学位论文

摘要

近年来，随着金融全球化和经济金融化的不断发展和深化，金融在经济中的作

用日渐重要，保障金融业的运营质量，提高金融业的总体竞争力已经成为许多国

家税制改革的重要目标之一。完善、合理的税收制度和政策，将为金融业营造良

好的外部环境，有利于金融业的稳健发展；而不恰当的税收制度和政策，则会导

致金融业市场风险加大，经营困难，扭曲社会经济资源的配置效率。

银行业作为我国金融业的组成部分，在整个金融业中占据举足轻重的地位，

毫无疑问，围绕金融业的研究也就主要集中于银行业。提高银行业核心竞争力和

国际竞争力，使银行业能应对错综复杂的国际国内经营环境，成为银行业税制改

革的重要目标。税收负担问题是税收政策和制度的核心问题，它一方面影响着国

家集中财力的多少与宏观调控能力，另一方面影响企业和居民的负担水平，从而

制约经济的发展。因此，对银行业税收负担问题进行研究意义重大。

银行作为企业，旨在追求利润最大化，税收与企业利润息息相关,在这种情况

下，税收的多少，税负的轻重，必然成为银行业关注的主要问题。本文在吸收、

借鉴前人研究成果的基础上，重点比较分析了我国银行业税收负担状况，对我国

银行业税收负担与银行业税后收益关系进行实证分析，并据此为我国银行业税制

改革提供思路和借鉴。

具体来说，本文从介绍我国银行业税收负担的一般理论着手，给出文中将使

用的衡量银行业税收负担的指标（主要是银行业实际税负率)；运用银行业实际税

负率等衡量银行业税负的指标，深入比较我国银行业的税负现状，从银行业内部

（四大传统银行与十大股份制银行）、金融业内部（银行业、证券业、保险业）、

银行业与非金融企业（细分为征收营业税的企业和征收增值税的企业）、银行业与

国外银行多个角度展开分析比较，运用最新数据，为我国银行业实际税收负担状

况作了较好的诠释。

接着从企业角度考虑银行追求利润最大化情况下，征税前后对利润最大化的

影响，在此基础上，选取四大传统银行和十大股份制银行 2002-2009 年的数据，

通过计量模型检验，进一步分析银行业税负对银行税后收益的影响程度，分析得

出银行业税负是影响银行税后收益的重要因素，降低银行业税负将有助于提高银

行税后收益，刺激银行投资者的积极性，推动银行业发展。最后在一系列分析比

较之后，本文在第五部分得出结论并提出银行业税制改革的政策建议。

关键词：银行业；税收负担；实际税负率；比较分析

浙江财经学院硕士学位论文

ABSTRACT

In recent year, with the development and deepening of financial globalization and

economic financialization, the role of financial industry becomes more and more

important in the economic. Ensuring the operation quality and improving the overall

competitiveness of financial industry have been an important goal of the tax reform in

many countries. Perfect and reasonable tax system and policy will build a good external

environment for financial industry and be benefit to the steady development of financial

industry; yet, improper tax system and policy will increase market risk, operation

difficulty and distort the allocation efficiency of social and economic resources.

As the parts of finance industry, banking takes up significant position in the

financial industry. Undoubtedly, most of research on financial mainly concentrated in

the banking industry. The aims of banking tax system reform are improving core

competitiveness and international competitive power of banking, and getting banking to

cope with complex domestic and international business environments. The tax burden is

the core problem of taxation system and policy. On the one hand, it affects national

concentration ratio of financial capability and macroscopic readjustment and control

capacity; on the other hand, it affects the tax burden level of enterprise and resident, and

restricts the development of economy. Hence, the study of banking tax burden has

important meaning.

As an enterprise, the aim of banking is pursuing profit maximization, The tax

revenue and the enterprise profit are closely linked. In such a case, banking will pay

close attention to tax revenue how many and the weight of tax burden. Based on the

previous studies, this article makes empirical analysis to China's banking on the tax

burden and banking net income after tax, then compares the tax burden of China's

banking industry. According to the above analysis, the author provides ideas and

reference for China's banking system reform.

Specifically, the article introduces the general theory of tax burden of China's

banking industry first and gives the use of indicators of the tax burden of banking

industry (the chief indicator is the actual tax bearing rate). It uses the indicators of

banking taxation (such as the actual tax bearing rate) to further compare the current

situation of banking taxation in China. The paper analyses the banking insides (four

traditional banks and ten joint-equity banks), financial industry insides (banking,

Securities and Insurance), banking and non-financial industry (divided the enterprise of

浙江财经学院硕士学位论文

III

business tax to the enterprise of value added taxes), banking and overseas banking from

multi-opinion. Using the newest data, the paper gives better explanation to the actual

banking taxation in China.

After that, from the angle of enterprises, the author analyses the influence of

taxation before and after to the bank profit maximization, then selects 2002-2009 four

traditional banks and ten joint-equity banks' data, through empirical analysis studies

further about the correlation between the taxation and net income after tax. The analysis

results show that the banking is the important factor to affect net income after tax of

bank. Reducing banking taxation will help improve the after-tax earnings of bank,

stimulate the enthusiasm of bank investors, and promote banking development. At last,

the paper gets the conclusions and put forward policy suggestion to the banking taxation

reform.

Keywords: banking; taxation; the actual tax bearing rate; comparative analysis

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摘要：

浙江财经学院硕士学位论文I摘要近年来，随着金融全球化和经济金融化的不断发展和深化，金融在经济中的作用日渐重要，保障金融业的运营质量，提高金融业的总体竞争力已经成为许多国家税制改革的重要目标之一。完善、合理的税收制度和政策，将为金融业营造良好的外部环境，有利于金融业的稳健发展；而不恰当的税收制度和政策，则会导致金融业市场风险加大，经营困难，扭曲社会经济资源的配置效率。银行业作为我国金融业的组成部分，在整个金融业中占据举足轻重的地位，毫无疑问，围绕金融业的研究也就主要集中于银行业。提高银行业核心竞争力和国际竞争力，使银行业能应对错综复杂的国际国内经营环境，成为银行业税制改革的重要目标。税收负担问题...

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