中国银行业税负比较、绩效影响与对策选择

本文通过历史比较与国际比较，指出中国银行业虽然综合税负不断下降，但仍较国外偏重，进而运用面板数据模型论证了相对过重的税收负担对中国银行业经营绩效产生负效应，最后，提出降低我国银行业税负的若干政策建议，以应对经济全球化和国际金融危机的双重挑战，提高中国银行业在开放金融体系中的竞争力。

Tax Burden on the Banking of China: Comparative Analysis, Impact on the Management Performance and Countermeasure Selection

On the basis of history tax burden on the banking of China analysis and international comparison, the paper brings forward that the incessantly declines, but it is heavier relatively than the foreign banks. Moreover, the proposition that the relatively heavy tax burden on the banking of China negatively impacts its management performance which is demonstrated by the panel data model. Lastly, this paper suggests that the tax-reduction policy towards the banking of China should be carried into execution in order to enhance the competency of the banking in the opening financial system for answering the double challenge of economic globalization and international financial crisis.