银行所得税和存款保险价格  

Bank income tax and deposit insurance pricing

作　　者：明雷[1,3] 唐慧 杨胜刚 黄远标 MING Lei;TANG Hui;YANG Sheng-gang;HUANG Yuan-biao(College of Finance and Statistics,Hunan University,Changsha 410079,China;Business School,Hunan University,Changsha 410082,China;Financial Development and Credit Management Research Center,Hunan University,Changsha 410082,China;School of Finance,Nankai University,Tianjin 300350,China)

机构地区：[1]湖南大学金融与统计学院,长沙410079 [2]湖南大学工商管理学院,长沙410082 [3]湖南大学金融发展与信用管理研究中心,长沙410082 [4]南开大学金融学院,天津300350

出　　处：《管理科学学报》2023年第12期119-134,共16页Journal of Management Sciences in China

基　　金：国家自然科学基金资助项目(71903051);国家自然科学基金资助重大项目(71790593);国家社会科学基金资助重大项目(19ZDA103)。

摘　　要：在经济持续下行的背景下,我国近些年推出了减税降费的财政政策.本文研究了银行所得税下的存款保险定价问题,得到了存款保险价格的显示解,并在此基础上检验了银行所得税影响存款保险价格的机制.比较静态分析发现,每单位存款的保费随着所得税税率降低而降低.实证结果表明:银行所得税税率的提高,会通过提高银行的风险承担水平进而提高存款保险费率.本研究对进一步推进减税降费政策在商业银行体系落地提供了理论依据和实践参考.In the context of continuous economic downturn,China has launched a fiscal policy of tax and fee reduction in recent years.This paper studies the pricing of deposit insurance considering bank income taxes and obtains an explicit solution of deposit insurance price.The mechanism for bank income tax affecting deposit insurance price is also explored.The result shows that the premium per unit deposit decreases with the income tax rate,proving the positive effect of tax and fee reduction policy on banks.The empirical results show that the increase of bank income tax rate will increase the deposit insurance rate by increasing the risktaking level of the bank.The paper provides both theoretical basis and practical reference for the implementation of tax and fee reduction policies in the commercial bank system.

关 键 词：减税降费 存款保险定价 银行所得税 银行风险承担 

分 类 号：F832.1[经济管理—金融学] F832.33F812.42