【作者】 李文宏；

【导师】 杨斌；

【作者基本信息】 厦门大学 ， 财政学， 2004， 博士

【摘要】 本文研究税收对银行行为的影响，在此基础上考察中国银行业税收制度改革的方向。全文分理论研究与制度分析两部分。 理论部分，本文在现代金融中介理论的基础上，考察税收对融资方式选择的影响，并分析税收体系如何影响银行信贷行为。 从税收对融资方式选择的效应看，在完全竞争条件下，当银行为客户提供交易服务成本很低时，以较低的税率对储蓄利息开征利息所得税不会影响储户(或投资者)在储蓄和直接投资之间的选择；对银行贷款利息收入开征营业税，则会引起税收转嫁，提高贷款利息率，使部分企业选择直接融资方式而不是从银行贷款；银行业所得税也会提高贷款利率，减少贷款需求量。 在考察税收对银行行为的影响时，本文以中国现行利率管制为假设条件，并假设商业银行以利润最大化为其经营目标，进而将商业银行的选择变量设为存贷款量，运用比较静态方法，分析营业税与企业所得税对最优贷款量的影响。研究结果表明，营业税的开征会影响商业银行最优贷款发放量，对银行信贷行为具有扭曲作用，而所得税对最优存贷款量没有影响。因此，与营业税相比，所得税具有中性税收的优点。 在税收制度分析部分，本文比较了各主要国家银行业税制结构，并对中国银行业近年来税收收入结构变化趋势及其原因进行了分析。通过对比国有独资商业银行与股份制商业银行税收收入构成，发现营业税比重在前者所占比例远远大于后者，而所得税比例则相反。税收构成的这一现象反映出国有银行盈利能力差于股份制商业银行。 利用中国银行业相关数据，本文分析了近年来银行业税收政策变化，特别是营业税率变化与银行存差之间的关系，发现随着营业税税率的提高，银行存差增加，当营业税税率降低后，银行存差也减少，这与理论分析部分的结中国银行业税收效应与制度分析论相符。 银行税收政策调整会对银行业税收负担产生影响。在考察近年银行业税收政策调整的总体趋势，以及银行税负变化对银行资本充足率的影响后，本文从体制内与体制外两方面对银行税收负担进行了分析。从体制内看，在中国经济渐进式转轨过程中形成了“弱财政”与“强金融”格局，“弱财政”导致财政收入方面存在压力，在改革中这一压力转向“强金融”，这是银行业税收负担沉重的体制内原因。从体制外看，银行业非规范性利息收入的存在，使一部分利息收入以隐性收入形式流失，或者成为银行的帐外收入，或者成为拥有信贷配置权的内部人收入。银行业这部分非规范性收入不仅逃避了营业税与所得税，而且也侵蚀了银行利润，这是银行业税收负担沉重的体制外原因。 本文将对银行业所得税的研究与银行业治理结构相联系，得出的基本结论是:解决银行不合理的所得税税前扣除限制，应从银行治理结构入手。对于银行贷款损失准备金税收待遇制度，也要从银行治理结构入手，在消化银行大量不良贷款后，使现行贷款损失准备金税收待遇制度逐步过渡到特定准备金模式。更多还原

【Abstract】 This thesis is intended to examine the effects of taxation on behavior of banks, and explore reforms of tax system for China’s banking industry. The whole thesis includes two parts: theoretical study and institutional analysis.In Part one, based on modern theory of financial intermediary, the thesis examines the effects of taxation on the means of finance, and analyses how the tax system influences bank’s loan behavior.As for the effects of taxation on the means of finance, under the condition of complete competition, if bank’s costs of providing transaction services for customers are sufficiently small, then a small tax on deposits interest income does not affect the choice of depositors (or investors) between deposits and direct investment; A business tax on bank loan interest income leads to tax incidence, and thus raises loan rates and induces some entrepreneurs to switch from bank loan to direct financing; A tax on banks’ income also raises the loan interest rate, and hence reduces the demand of loans.As far as the effects of taxation on bank’s behavior are concerned, the assumptions of our analysis include China’s prevailing interest rate control system, and commercial banks’ goal of profit maximization. Under these assumptions, and supposing volumes of deposit and loan as choice variables, using the comparable static method, this thesis examines the impacts of business tax and enterprise income tax on optimal loan respectively. The result shows that, a business tax affects the optimal loan of commercial banks, and distorts banks’ behavior, however, enterprise income tax does not have such effects. Thus, compared with business tax, enterprise income tax has the advantage of neutral nature.In Part two, the thesis compares tax system structures of main countries, and analyzes the trends and reasons of revenue structure in China’s banking industry. After comparing revenue structure between state-owned commercial banks and joint-stock commercial banks, it shows that the percentage of revenue from business tax is higher in the former sort of banks than in the latter, and vice versa for enterprise income tax. Such a specificity of revenue is a reflection of the fact that profitability of state-owned banks is inferior to that of joint-stock commercial banks.Based on relevant data of China’s banking industry, the thesis analyzes the relationship between changes of banking taxation policy, especially changes of business tax, and banking deposit gap. The result shows that with the increase of business tax rate, banking deposit gap increases, and with the decrease of business tax rate, banking deposit decreases. The result is consistent with that of theoretical study.The adjustment of banking tax policy affects taxation burden of banking industry. After examining tax policy changes of banking industry over recent years and the impacts of banking taxation burden on CAR (capital adequate ratio), the thesis analyzes banking taxation burden further from two points of view. From the view of inside system, with the gradual transition of China’s economy, "weak public finance" and " strong banking industry" were formed. "Weak public finance" resulted in a pressure on revenue, and in the process of reforms this pressure turned to "strong banking industry", this is the inside system reason for heavy taxation burden of banking industry. From the view of outside system, the existence of non-formal interest income hi banking industry leads to loss of interest income, either as out-book income for banks or personal income of insiders who have the rights of credit allocation. These non-formal income notonly results in the problem of tax evasion, but also decreases banks’ profit. This is the outside system reason for heavy taxation burden of banking industry.After the study of enterprise income tax and corporate governance of banking industry, we conclude that the way to resolve the problem of unreasonable pre-tax deduction lies in the reform of corporate governance of banks. As for the tax treatment of bank loa更多还原