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目前,理论界对银行业实施“营改增”尚存争议。本文通过对国内15家不同所有制商业银行2007~2013年间面板数据进行分析,研究经营绩效的影响因素及主要税种负担,并发现:(1)商业银行营业税实际税率与银行资产收益率负相关,其中,国有商业银行和股份制银行由于经营业务的差异性,导致了营业税税负不同,营业税对国有银行的影响明显高于股份制银行;(2)与营业税相比,银行业所得税名义税率虽然远高于营业税,但其对银行业经营绩效的实际抑制效应却小于营业税;(3)围绕国有银行经营绩效,增收减支、提高单位资产的利用率等都具有明显的促进作用。本文的对策建议包括:在银行业推行“营改增”后税负变化尚不明确下应慎重推行该行业开征增值税;国有商业银行在税收抑制前提下应以经营模式创新进一步提升经营绩效,不能坐等“政策红利”等。
At present, the theoretical circles are still controversial about the implementation of the “banking reform” by the banking industry. This paper analyzes the panel data of 15 domestic commercial banks from 2007 to 2013 to study the influencing factors and main tax burden of business performance. It is found that: (1) The actual tax rate of business tax in commercial banks is negatively correlated with the return on bank assets, of which , The state-owned commercial banks and joint-stock banks have different sales taxes due to differences in business operations, and the influence of business tax on state-owned banks is significantly higher than that of joint-stock banks. (2) Although the nominal tax rate of banking income tax is much higher than that of business tax Business tax, but its actual inhibitory effect on the banking business performance is less than the business tax; (3) It has a significant role in promoting the performance of state-owned banks, increasing revenue and reducing expenditure, and improving the utilization rate of the unit assets. The countermeasures and suggestions in this article include: the tax burden on the industry should be carefully promoted under the condition that the tax burden change is still not clear after the implementation of the “tax reform” in the banking industry; the state-owned commercial banks should further improve their operation with business model innovation under the premise of tax restraint Performance, can not wait “policy bonus ” and so on.