The Discussion Of The Turnover Tax System Reform To Chinese Commercial Banking

This paper shows the turnover tax system on Chinese commercial banking has obviously influenced in capability of making profit, efficiency of financial resource configuration .safety principle of management of the banking It is already imperative to adjust this policy of turnover taxes in china In this paper ,both quantitative methods and logical discursion will be applied with a perfect combination of concrete data and astract reasoning At first, this paper analyze influencing of turnover tax on commercial banking management and determination course in risk of banking by putting the theoretical model according to real marketing environment in use As far as the effects of taxation on bank's behavior are concerned, under these assumptions of commercial banks' goal of profit maximization, the result shows that a business tax affects the optimal quantity loan of commercial banks, and distorts banks' behavior what is more,value adjustment in risk potentially would be effectedOn the other hand ,based on relevant data of China's banking industry, the thesis makes the conclusion : there has an inverse relationship between changes of banking business taxation policy and change of banking deposit gap Apart from it , that difference in business tax burden according to the distinction of ownership in banking industry has also existed After finishing these study, we conclude that the way to resolve the problem of system of business tax in china lies in reform of methods in levy and the reform ofbanking management This paper is divided into five parts:Part one The theoretical analyze of turnover tax influence on commercial banking operating .this part elaborates from two aspects;(1) turnover tax influence on commercial banking assets building-up(2) turnover tax influence on commercial banking's determination course inriskPart two Analysing and comparing of structure situation in currant business tax .starting with describing the current situation and comparing other nations" tax system .this part points out the characteristic of structure of tax income in Chinese banking industry Part three The analyse of real influence of business tax on banking industry in china .by elaborating the banking performance of Chinese commercial banks,this parts reveals :(1) current business tax on commercial banking industry has shrinked the amount of loan(2)most of commercial banks ,especial state-own commercial banks believe that they have hardly afforded the tax burden (3) policy of business tax decrease commercial banking capability of taking on loan risk.Part four Summary deficiencies in this part ,putting forward relevant suggestions...