CAJ | 학술논문

我国银行信贷具有较高风险的一个重要原因，是企业税收负担过重所引起的企业内部融资比例过低、负债率过高导致的对银行信贷的过度依赖。因此，降低银行信贷风险的途径之一是政府通过减轻企业税收负担，提高企业内部融资比例。对企业减税的政策可以通过降低企业税率或是扩大应纳税所得额扣除范围的方式来实行。
아국은행신대구유교고풍험적일개중요원인，시기업세수부담과중소인기적기업내부융자비례과저、부채솔과고도치적대은행신대적과도의뢰。인차，강저은행신대풍험적도경지일시정부통과감경기업세수부담，제고기업내부융자비례。대기업감세적정책가이통과강저기업세솔혹시확대응납세소득액구제범위적방식래실행。
One essential reason for the high credit risk of Chinag banks is the low proportion of enterprises＇ internal financing caused by heavy tax burden and their excessive dependence on bank credit resulting from high debt ratio. Therefore, to prevent the bank credit risk, the government needs to take practical measures to greatly reduce the tax burden of enterprises and increase the proportion of their internal financing. The tax break of enterprises could be achieved by lowering the tax rate and expanding the items of tax deduction.