【作者】 王海青；

【导师】 张旭；

【作者基本信息】 青岛大学 ， 金融学， 2018， 硕士

【摘要】 金融是现代经济的核心,是实体经济的血脉。我国金融业以间接融资为主体,商业银行承担的税负变化对经济发展具有重要影响。2016年5月,我国全面推进税制改革,金融业被纳入“营改增”的范围内。研究“营改增”对银行业的税负和效率的影响,有助于商业银行强化内部管理,提升经营绩效。本文基于相关税收管理理论,根据“营改增”实施方案,选择我国十五家上市商业银行为样本,针对不同的金融业务测算税改前后银行税负的变化,同时,引入数据包络模型,根据假设方案,将税负作为单独的投入变量代入模型,测算银行效率的变化。研究发现,“营改增”政策在短期内降低税负的作用并不明显,多数银行出现不减反增的现象;同时,银行的综合效率是技术效率和规模效率共同作用的结果,“营改增”政策的实施降低了银行的经营利润和经营效率。基于实证分析结果,提出商业银行应对税制变化的对策建议:一是应及时关注税收政策,从销项和进项两方面进行纳税筹划;二是加快金融创新,合理规避税收负担;三是协调总分机构,加强内部管理;四是升级信息系统,防范纳税风险。更多还原

【Abstract】 Finance is the core of modern economy and the lifeblood of real economy.Financial industry in china takes indirect financing as the main body,and the change of tax burden of commercial bank has important influence on economic development.May 2016,comprehensive reform of the tax system,the financial industry has been included in the scope of "camp to increase." It is helpful for commercial banks to strengthen internal management and improve business performance by studying the influence of "battalion change" on the tax and efficiency of banking.Based on the relevant tax management theory,according to the "camp to increase" Implementation plan,this paper chooses 15 listed commercial banks in China as samples,calculates the change of the bank tax burden before and after the tax reform of different financial business,and introduces the data envelopment model,according to the assumption scheme,takes the tax burden as a separate input variable into the model and measures the change of the bank efficiency.The study found that the effect of the policy of "increasing the camp" on reducing the tax burden in the short term was not obvious.At the same time,the comprehensive efficiency of banks is the result of the joint effect of technical efficiency and scale efficiency,and the "increase of the battalion" can reduce the operating efficiency of the bank.Based on the results of empirical analysis,the paper puts forward some suggestions on how to deal with the change of tax system in commercial banks: firstly,we should pay attention to tax policy,from the sales and purchase two aspects of tax planning;secondly,familiar with financial innovation,reasonable avoidance of tax burden;thirdly is to coordinate the total organ and strengthen the internal management.finally,upgrade information system to prevent tax risk.更多还原