CAJ | 학술논문

本文立足于Wind金融数据库中的金融类上市公司的相关数据，对金融业上市公司的实际税负水平进行研究，并将其与非金融类服务业的实际税负进行对比。研究发现，在同样的税制结构下，金融类上市公司实际税负相对较低。为此本文借助上市金融类企业相关数据构造面板数据模型来探究影响金融业税负的因素，并结合该模型得出相关结论，为平衡服务类行业税负提供依据。
본문립족우Wind금융수거고중적금융류상시공사적상관수거，대금융업상시공사적실제세부수평진행연구，병장기여비금융류복무업적실제세부진행대비。연구발현，재동양적세제결구하，금융류상시공사실제세부상대교저。위차본문차조상시금융류기업상관수거구조면판수거모형래탐구영향금융업세부적인소，병결합해모형득출상관결론，위평형복무류행업세부제공의거。
On the basis of the data of listed companies from Wind financial database, this paper analyzes real tax burden level of listed companies in financial industry. The comparison of real tax burden level between financial industry and non-financial service industry shows that under the same tax structure, real tax burden level of listed companies in financial industry is lower. It employs relevant data of listed companies in financial industry to construct a panel data model. Then it studies the influential factors of tax burden in financial industry and reaches conclusions which provide reference for balancing tax burden in financial industry.