征税、银行利润与金融体系稳定  

Tax,Bank Profits and Financial Stability

作　　者：杨森[1] 彭伟[2] 汪蓓琪 

机构地区：[1]中南财经政法大学经济学院 [2]华中科技大学经济学院 [3]武汉农村商业银行

出　　处：《金融论坛》2013年第12期44-49,共6页Finance Forum

摘　　要：本文探讨征税对银行利润和金融体系的定量影响,按照属性将银行分为大型商业银行、股份制银行和城商行,分析所得税和营业税对2004～2012年这3类银行利润的影响。研究结果表明:对银行征税会增加银行服务的价格,不论从短期还是长期看,银行都会将所得税和营业税转移到利润和损失准备金,对金融体系的稳定产生负面的效果;从长期看,所得税对股份制银行和城商行的利润影响更加显著,对大型商业银行影响不明显;营业税不论从短期还是从长期看,对大型商业银行的影响更加显著,对股份制银行和城商行影响不明显。This paper researches the quantitative impacts of tax on bank profits and financial system. According to bank char- acteristics, the paper classifies banks as large commercial banks, joint-stock banks and city commercial banks, and analyses the impacts of income tax and business tax on the profits of the three kinds of banks during 2004-2012. The results show that the tax on banks will increase the price of service, and in the short or long term, the banks will transfer the income tax and business tax to their profits and loss reserves, so the tax has negative impacts on financial stability; in the long term, the income tax has more significant impacts on the profits of joint-stock banks and city commercial banks, but no significant impacts on those of large commercial banks; in the short or long term, the business tax has more significant impacts on large commercial banks, but no significant impacts on those of joint-stock banks and city commercial banks.

关 键 词：上市商业银行 银行利润 所得税 营业税 金融体系稳定 

分 类 号：F832.3[经济管理—金融学]