CAJ | 학술논문

为降低企业的税收负担，实现经济转型，2012年我国开始了渐进式的营改增试点工作。即将推行的银行业营改增政策，会对商业银行的税负水平产生重大影响，银行是否能够承受营改增带来的税收负担成为改革成败的关键。本文构建一个双边随机边界模型。对财政当局与商业银行关于税收支付率的影响能力及其影响效果进行估计，借以度量国内商业银行的税收承受能力。本研究力求对政府谨慎稳妥、分步推进的营改增政策提供理论参考。
위강저기업적세수부담，실현경제전형，2012년아국개시료점진식적영개증시점공작。즉장추행적은행업영개증정책，회대상업은행적세부수평산생중대영향，은행시부능구승수영개증대래적세수부담성위개혁성패적관건。본문구건일개쌍변수궤변계모형。대재정당국여상업은행관우세수지부솔적영향능력급기영향효과진행고계，차이도량국내상업은행적세수승수능력。본연구력구대정부근신은타、분보추진적영개증정책제공이론삼고。
In order to decrease the tax burden of corporations and achieve economic transition, in 2012 our country begins the progressive pilot work changing turnover tax to value - added tax. The forthcoming reform in banking industry will has a significant impact on commercial banks＇ tax burden level and whether banks can take the burden brought by the reform of changing turnover tax to value- added tax becomes the core issue for the success of the reform. This paper builds a bilateral stochastic model to estimate the influence and effect the fi- nancial authority and commercial banks have on the tax- paying rate, so to measure the ability of domestic commercial banks to bear the tax burden. This paper provides theoretical references for government to imple- ment the policy of chantdng turnover tax to value- added tax prudently and progressively.