【作者】 罗威；

【导师】 沈肇章；

【作者基本信息】 暨南大学 ， 财政学， 2006， 硕士

【摘要】 我国全国性中小商业银行自成立到现在有了迅猛的发展，已经成为中国金融体系中举足轻重的生力军。然而随着2006年12月我国的金融行业将要正式全面对外开放，我国的全国性中小商业银行面临着银行同业竞争日趋激烈的严峻形势。特别是在外资银行进入中国初期，外资银行也将成为全国性中小商业银行有力的竞争对手。面对这种竞争，全国性中小商业银行能否站稳脚跟，很大程度上将有赖于一个良好的外部环境，其中税收环境则是外部环境中一个很重要的因素。在我国金融行业全面开放后，我国全国性中小商业银行在税收待遇上存在着税负偏重、税负不公等问题。而且，由于外资银行总部和其他分支机构所处的税收环境比我国要好的多，这就导致了外资银行整体税收环境要优于全国性中小商业银行。从这个角度来看，我国的全国性中小商业银行，正处于非常不利的竞争地位，税制环境的完善已经显得越来越重要。 本文从全国性中小商业银行的税收环境出发，围绕这些银行的营业税负担进行分析。通过规范与实证分析相结合的方法，指出现行全国性中小商业银行营业税结构存在的问题，以期作为对其他学者对国有商业银行税收环境研究的一个补充，进而更加完善已有的研究成果。更多还原

【Abstract】 Chinese nationwide medial-and-small financial agencies has swiftly developed from they established to the present, they already became the pivotal new force in the Chinese finance system. However in December, 2006 Chinese capital market is going to open to the world, Chinese nationwide medial-and-small financial agencies are going to face the intense competition day by day. Specially when the foreign capital banks entry Chinese capital market, the foreign capital banks will become the strong competitors. Facing this kind of competition, whether nationwide medial-and-small financial agencies can hold on or not, in very great degree will depend on a good external environment which tax revenue environment will be a very important factor in. Although the foreign capital bank and internal commercial banks are under the similar tax revenue environment, nationwide medial-and-small financial agencies still have the problems like heavy tax burden, tax burden unfairly and so on. Moreover, because the foreign capital banks’ headquarter and other branch offices locate the place which tax revenue environment is better, this caused the foreign capital banks’ overall tax revenue environment have to surpass in the internal commercial banks. From this angle, Chinese nationwide medial-and-small financial agencies are at the extremely disadvantageous competition position, consume the tax system environment become more and more importantly.This paper will embark from the nationwide medial-and-small financial agencies’ tax revenue environment, revolves these banks’ business tax burden to carry on the analysis. Through the standard and the real diagnosis analysis, it points out the problem which Chinese nationwide medial-and-small financial agencies’ tax structure have in present, take the supply to other scholars’ research about the state-owned commercial bank, make the research results more perfect.更多还原