A Study On Tax Burden Of Commercial Banks In China

The tax system is an important way for the state to control the economy.The weight of the tax burden is closely related to the national fiscal revenue,the rational allocation of resources and the development of the economic structure.As the core industry of China's financial system,the tax burden of commercial banks has a direct impact on their performance and development,and indirectly has a significant impact on the quality and efficiency of China's economic development through the transmission mechanism.In order to comprehensively reflect changes in different historical periods of China's tax system influence on the tax burden of commercial banks,and considering the data availability,integrity and timeliness,this paper chooses 16 A shares of listed commercial banks in recent ten years of data as the research object,the Commercial Bank of our country tax burden the level of domestic and other industries and other national commercial banks tax burden level comparison,analysis of China's commercial banks the level of tax burden,thus influence the research on the tax burden of China's commercial banks on the performance and development of business,and further explanation of the quality and efficiency of economic development,has practical significance.The first chapter of the thesis is the introduction,which expounds the background and significance of the research,combing the current research status at home and abroad,and illustrates the research methods of this paper.The second chapter is the general analysis of tax burden of commercial banks,starting from the definition of the tax burden of commercial banks,analysis of the impact of the tax burden of commercial banks is relatively prevalent factors and measure the tax burden of commercial banks index.The third chapter is the analysis of the tax system of commercial banks.It also discusses the development process of China's commercial banks' tax system,and expounds the current situation of China's commercial bank's tax system,and evaluates the evolution of China's commercial banks' tax policy.The fourth chapter is the empirical analysis of the tax burden of China's commercial banks,based on the recent ten years of financial data of China's sixteen A shares of listed commercial banks of China's commercial banks,the level of tax burden and other domestic industries and other national commercial banks tax burden level comparison,analysis of China's commercial banks the level of tax burden.The fifth chapter is the impact of the tax burden of China's commercial banks for their own economic development and the quality and efficiency of the two aspects affect the quality and efficiency of tax burden of China's commercial banks for their own development and economic development,elaborated the influence degree of the tax burden of China's commercial banks.The sixth chapter is to reduce the tax burden level of China's commercial banks.From the perspective of optimizing the tax system of our commercial banks and the tax arrangement and business process of our commercial banks,we put forward countermeasures and suggestions to reduce the tax burden level of China's commercial banks.In this paper,through literature review,theoretical analysis,quantitative analysis and empirical analysis and comparison,the conclusion that Chinese commercial banks with a heavier tax burden,has a negative impact on China's commercial banks and economic development quality and efficiency of the conclusion,and puts forward some countermeasures and suggestions for our country to reduce the burden of commercial bank tax,has practical significance.The innovation of this paper is measuring the tax burden of commercial banks in China by increasing the tax burden,at the same time,the tax burden of tax burden of China's commercial banks and the macro tax burden,and other industires to measure the same caliber,the conclusion is more accurate and effective,and improve China's tax burden on Commercial Bank research,but also to promote the development of financial and tax cross theory in China.