An Analysis Of The Tax Burden Of Industrial And Commercial Bank Of China

Commercial banks are the core pillars of China’s financial industry, it’s stable and healthy development of the healthy operation of the entire national economy plays an important role. In recent years, as China’s financial industry, especially with the state-owned commercial bank stocks were listed, continue to promote market-oriented process, the tax has an impact on commercial banks in the capital market, an important factor in the performance of good and bad. Our today’s society, whether it is state-owned commercial banks or joint-stock commercial banks are also facing the inevitable heavy tax burden more problems, which is not only for China’s commercial banks profitability and operating efficiency have a more serious negative impact, also sustainable and steady development of China’s commercial banks and to enhance the overall competitiveness of the market poses a serious burden. In this paper, ICBC, for example, the tax burden on the banks analyzed and made a number of recommendations to reduce the tax burden, specifically can be divided into the following sections 。Thesis consists of six parts, the first chapter is an preface, mainly introduces the research backdrop and implication, while the connotation of the tax burden and the impact and measure the tax burden on commercial banks operating performance for an overview, and presented their research ideas; the second part is the literature review, The main research literature at home and abroad are reviewed, the third part of the analysis of the tax burden, mainly from the payment of the tax situation of commercial banks, commercial banks, the tax burden Compare the situation at home and abroad as well as the overall tax situation of China’s commercial banks three aspects are described; Chapter IV ICBC tax burden assessment model to establish and use; Chapter some measures to reduce the tax burden of the proposed ICBC and recommendations; final conclusion of the study is the article.