银行税的理论探讨与适应性分析  

Analysis on Theory and Adaptability of Bank Tax

作　　者：巴曙松[1] 刘清涛[2] 尚航飞[3] 刘芷冰[4] 

机构地区：[1]国务院发展研究中心金融研究所,北京100010 [2]华中科技大学经济学院,湖北武汉430074 [3]天津财经大学经济学院,天津300222 [4]北京大学汇丰商学院,广东深圳518055

出　　处：《金融理论与实践》2010年第11期16-20,共5页Financial Theory and Practice

摘　　要：后金融危机时代,出于保证金融业公平竞争、预防金融系统风险和加强危机管理的目的,各国监管机构逐步开始考虑实施银行税政策。但对中国来说,银行税作为一项财政政策的理论和适应性分析有待深化。本文通过对银行税的含义、监管逻辑以及实用性等方面进行深入分析和探讨,进而为我们更好地把握银行税这一未来国际银行业监管趋势提供了理论基础。In the post-crisis era,in order to ensure fair competition in the financial industry and pre-vent the financial system risks and enhance crisis management,many countries gradually began to con-sider the implementation of the bank tax policy.However,the bank tax is a new concept and theoretical analysis is still inadequate for China,we need to study them in depth and adaptability of the theory.In this paper,we make in-depth analysis and discussion on the concept,regulatory and adaptability of bank tax to better grasp the future trends of the bank tax and provide theoretical basis.

关 键 词：银行税 金融监管 金融风险 

分 类 号：F830.2[经济管理—金融学]