营改增减轻了中国商业银行的税收负担吗?——基于16家上市商业银行数据的分析  

Has the Reform of Replacing Business Taxes with VAT Reduced the Tax Burden on Chinese Commercial Banks?——An Analysis Based on the Data of 16 Listed Commercial Banks

作　　者：徐全红[1] XU Quan-hong

机构地区：[1]河南大学经济学院

出　　处：《金融论坛》2019年第7期32-39,共8页Finance Forum

摘　　要：本文基于中国16家商业银行25个季度的面板数据,利用变系数模型,对营改增实施前后中国商业银行税负的变化进行实证分析。结果表明,营改增之后的商业银行税负在去掉时间趋势后总体上仍呈现上升的态势,且对不同银行税负的影响差异很大,营改增对商业银行的减税效果并不理想。为确保商业银行总体税负不增加或有所下降,应在进一步降低金融业增值税税率、完善金融业增值税抵扣范围和办法的同时,协同推进企业所得税制改革,以实质性降低商业银行的总体税负。Based on the panel data of 25 Chinese commercial banks in 25 quarters,the author of this paper uses the variable coefficient model to empirically analyze the changes in the tax burden of Chinese commercial banks before and after the reform of replacing business taxes with value-added tax(VAT).The results of the paper show that the overall tax burden of commercial banks shows an upward trend after removing the time trend,and the impact of tax reform on different banks varies greatly,which indicates that the tax relief for commercial banks is not satisfactory.In order to ensure that the overall tax burden of commercial banks decreases or does not increase at least,it is necessary to reduce the VAT rate of financialindustry further,and improve the VAT deduction in its categories and measures,and jointly promote the reform of the enterprise income tax system to reduce the overall burden of commercial banks substantially.

关 键 词：商业银行税负 营改增 税制改革 变系数模型 

分 类 号：G21[文化科学—新闻学] H25[语言文字—少数民族语言]