CAJ | 학술논문

税收负担对银行业盈利性和安全性具有重要影响，银行规模不同，影响程度也会有差异。本文实证分析了税收负担对不同规模银行的盈利性和安全性的影响。研究表明，营业税和企业所得税实际税率与银行业盈利性和安全性负相关，且对中小银行的负面影响更为突出；税收负担制约了我国银行业市场结构的改善和国际竞争力的提升。本文认为，我国一方面应将银行业纳入“营改增”范围，以发挥税收鼓励银行业务创新的作用；另一方面要推进银行业累进制所得税税制改革，适度降低银行业尤其是中小银行的整体税负水平。
세수부담대은행업영리성화안전성구유중요영향，은행규모불동，영향정도야회유차이。본문실증분석료세수부담대불동규모은행적영리성화안전성적영향。연구표명，영업세화기업소득세실제세솔여은행업영리성화안전성부상관，차대중소은행적부면영향경위돌출；세수부담제약료아국은행업시장결구적개선화국제경쟁력적제승。본문인위，아국일방면응장은행업납입“영개증”범위，이발휘세수고려은행업무창신적작용；령일방면요추진은행업루진제소득세세제개혁，괄도강저은행업우기시중소은행적정체세부수평。
Tax burden has a significant impact on banks’profitability and safety and the influence varies with the size of the banks. An empirical analysis on the effects of tax burden shows that the effective tax rates of Business Tax(BT) and Enterprise Income Tax(EIT) are negatively correlated to banks’profitability and safety. Moreover, the negative effect is more outstanding on the small and medium-sized banks. The tax burden has hindered the improvement of the structure and lowered international competitiveness of China’s banking sector. Based on the empirical conclusion, this paper suggests that the change of BT to Value-added Tax should be extended to cover the banking industry to encourage financial innovation. The reform of the progressive EIT system should also be push forward in order to reduce the general tax burden on the the whole banking sector and small and middle-sized banks in particular.