【摘要】：商業(yè)銀行是我國(guó)金融行業(yè)的支柱與核心,它的穩(wěn)定與健康發(fā)展對(duì)我國(guó)整個(gè)國(guó)民經(jīng)濟(jì)的健康運(yùn)行起著舉足輕重的意義。近些年來(lái),隨著我國(guó)金融行業(yè),特別是伴隨著國(guó)有控股商業(yè)銀行股改上市,市場(chǎng)化進(jìn)程的不斷推進(jìn),稅收已成為影響商業(yè)銀行在資本市場(chǎng)表現(xiàn)好壞的重要因素。我國(guó)當(dāng)今社會(huì),無(wú)論是國(guó)有控股的商業(yè)銀行亦或是全國(guó)性的股份制商業(yè)銀行都不可避免的面臨著稅收負(fù)擔(dān)較為沉重的嚴(yán)峻問(wèn)題,這不光對(duì)我國(guó)商業(yè)銀行盈利水平的增長(zhǎng)和經(jīng)營(yíng)效率的提高產(chǎn)生了較為嚴(yán)重的負(fù)面影響,還對(duì)我國(guó)銀行業(yè)整體的可持續(xù)穩(wěn)健發(fā)展能力與市場(chǎng)競(jìng)爭(zhēng)力的增強(qiáng)帶來(lái)了嚴(yán)重的負(fù)擔(dān)。本文以工商銀行為例,對(duì)銀行稅負(fù)負(fù)擔(dān)進(jìn)行分析,并提出了減輕稅收負(fù)擔(dān)的一些建議,具體可以分成以下幾個(gè)部分。論文主要由六個(gè)部分組成,第一章節(jié)為緒論,主要介紹了論文的研究背景和研究意義,同時(shí)對(duì)稅收負(fù)擔(dān)的內(nèi)涵與衡量指標(biāo)以及稅收負(fù)擔(dān)對(duì)商業(yè)銀行經(jīng)營(yíng)績(jī)效的影響進(jìn)行了分析概述,并闡述了自己的研究思路；第二部分為文獻(xiàn)綜述,對(duì)國(guó)內(nèi)外主要研究文獻(xiàn)進(jìn)行了綜述；第三部分為對(duì)我國(guó)商業(yè)銀行稅收負(fù)擔(dān)的現(xiàn)狀分析,主要從商業(yè)銀行的繳納稅收情況、對(duì)商業(yè)銀行稅收負(fù)擔(dān)情況的國(guó)內(nèi)外比較以及我國(guó)商業(yè)銀行的總體稅負(fù)情況等三個(gè)方面進(jìn)行了闡述；第四章是對(duì)工商銀行稅收負(fù)擔(dān)評(píng)估模型的建立與運(yùn)用；第五章是對(duì)降低工商銀行的稅收負(fù)擔(dān)提出的一些措施和建議；最后是文章研究結(jié)論。
[Abstract]:Commercial bank is the pillar and core of our country's financial industry. Its stability and healthy development play an important role in the healthy operation of the whole national economy of our country. In recent years, with the financial industry, especially with the state-owned holding commercial banks listed on the stock market, the process of marketization continues to promote, tax has become an important factor affecting the performance of commercial banks in the capital market. In our country today, both the state-owned commercial banks and the national joint-stock commercial banks are inevitably facing the severe problem of heavy tax burden. This not only has a serious negative impact on the growth of commercial banks' profit level and the improvement of operating efficiency, but also brings a serious burden to the sustainable and steady development ability of our banking industry as a whole and the enhancement of market competitiveness. Taking ICBC as an example, this paper analyzes the tax burden on banks, and puts forward some suggestions to lighten the tax burden, which can be divided into the following parts. The first chapter is the introduction, which mainly introduces the research background and significance of the thesis. At the same time, the connotation and measurement index of tax burden and the impact of tax burden on the performance of commercial banks are analyzed and summarized, and their own research ideas are expounded. The second part is literature review. The third part is the analysis of the current situation of the tax burden of commercial banks in China, mainly from the tax payment of commercial banks. The domestic and international comparison of the tax burden of commercial banks and the overall tax burden of commercial banks in China are expounded. Chapter four is the establishment and application of the tax burden assessment model of ICBC. The fifth chapter is the measures and suggestions to reduce the tax burden of ICBC.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F830.42;F832.33

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