摘要
为降低企业的税收负担,实现经济转型,2012年我国开始了渐进式的营改增试点工作。即将推行的银行业营改增政策,会对商业银行的税负水平产生重大影响,银行是否能够承受营改增带来的税收负担成为改革成败的关键。本文构建一个双边随机边界模型,对财政当局与商业银行关于税收支付率的影响能力及其影响效果进行估计,借以度量国内商业银行的税收承受能力。本研究力求对政府谨慎稳妥、分步推进的营改增政策提供理论参考。
In order to decrease the tax burden of corporations and achieve economic transition, in 2012 our country begins the progressive pilot work changing turnover tax to value - added tax. The forthcoming reform in banking industry will has a significant impact on commercial banks＇ tax burden level and whether banks can take the burden brought by the reform of changing turnover tax to value- added tax becomes the core issue for the success of the reform. This paper builds a bilateral stochastic model to estimate the influence and effect the fi- nancial authority and commercial banks have on the tax- paying rate, so to measure the ability of domestic commercial banks to bear the tax burden. This paper provides theoretical references for government to imple- ment the policy of chantdng turnover tax to value- added tax prudently and progressively.
出处
《财经科学》
CSSCI
北大核心
2014年第11期1-11,共11页
Finance & Economics
基金
教育部人文社科规划基金项目"中国商业银行信贷结构的政策动因
产出效应及优化模拟研究"(14YJA790077)
河南省政府决策研究招标课题"利率市场化对河南省地方银行发展影响研究"(2014327)
河南省教育厅科学技术研究重点项目"经济转型背景下河南省商业银行业务结构与经营效率的联动机制及协调发展研究"(14A790018)资助
关键词
营改增
商业银行
税收承受力
税收支付率
Changing Turnover Tax to value- added Tax
Commercial Bank
Ability to Bear the Tax Burden
Tax- paying Rate
