透过“三性”看税制对中小商业银行的影响  

The Affect of Banking Tax to the Small and Medium-sized Commercial Banks Through the "Three-properties"

作　　者：舒敏[1] 林高星 

机构地区：[1]福州大学管理学院,福建福州350002 [2]福州市人民发展研究中心,福建福州350002

出　　处：《郑州航空工业管理学院学报》2010年第6期86-91,共6页Journal of Zhengzhou University of Aeronautics

摘　　要：我国银行业在迅速发展的同时存在着诸如资产质量不高、资本充足率低、盈利能力不强等问题和弊端,尤其是处在国内外大银行夹缝中生存的中小商业银行,这些问题尤为突出。影响银行业发展的因素有很多,既有外部因素的影响也有银行内部自身的原因。在影响银行业发展的外部因素中,银行业税收的作用不可忽视。文章利用Panel-Data模型分析现行税制对中小商业银行盈利性、资产流动性及资本安全性的影响,从而提出进一步完善现行税制的政策建议。With the rapid development of China＇ s banking, there are many problems such as low asset quality, low capital adequacy and weak profitability, especially for the small and medium - sized commercial Banks which survive in the middle of the large Banks. There are many factors that affect the development of banking industry, both internal and external factors. Banking tax is an important factor which can＇ t be ignored. This paper use the Panel Data model to analyse the affect of banking tax to the profitability, asset liquidity and capital safety of the small and medium - sized commercial Banks, then give some tax policy suggestions.

关 键 词：银行税制 盈利性 资产流动性 资本安全性 中小商业银行 

分 类 号：F832.33[经济管理—金融学]