中国商业银行存在转嫁所得税负担行为吗——基于82家商业银行面板数据的实证分析  

Do Commercial Banks Have the Behavior of Shifting Income Tax Burden——Empirical Analysis based on 82 Commercial Banks' Panel Data

作　　者：刘焕鹏[1] 严太华[1] 

机构地区：[1]重庆大学经济与工商管理学院,重庆400044

出　　处：《山西财经大学学报》2014年第2期53-62,共10页Journal of Shanxi University of Finance and Economics

基　　金：国家社会科学基金青年项目"最优消费率与我国经济稳定增长研究"(12CJY074)

摘　　要：运用2003～2011年82家商业银行的面板数据，构建动态面板数据模型，利用系统广义矩估计方法，实证分析了中国商业银行转嫁所得税负担的行为。全样本和不同子样本的分析结果都证实了我国商业银行存在转嫁所得税的行为，但是不同样本转嫁所得税的方式有所不同。国有及股份制银行在所得税征收之前率先将所得税负担转嫁出去，其所得税负担与净利息收入、非利息收入不相关，与营业成本和贷款损失准备呈倒u型关系。城市商业银行主要通过提高经营效率和降低贷款损失准备转嫁所得税负担，其所得税负担与净利息收入、营业成本和贷款损失准备呈u型关系，与非利息收入负相关。We study the behavior of commercial banks shifting income tax burden. The results indicate that commercial hanks have the behavior of shifting income tax, but the mode of different sample is different. The state-owned and joint-stock banks shift in- come tax burden before imposing, the income tax burden has no correlation with net interest income and non-interest income and has inverted U-shaped relationship with operating costs and loan loss provision. City commercial banks shift income tax burden by im- proving management efficiency and reducing loan loss reserve, its income tax burden has U-shaped relationship with net interest in- come, operating costs and loan loss reserve, and it is negatively correlated with non-interest income.

关 键 词：商业银行 所得税负担 系统广义矩估计方法 

分 类 号：F830.1[经济管理—金融学]