金融业税收优惠政策的持续性和有效性分析——以银行业为例.docVIP

毕业论文正文 题目：金融业税收优惠政策的持续性和有效性分析 ——以银行业为例 Analysis of financial sustainability and effectiveness of the preferential tax policy—in banking, for example 学院专 业Analysis of financial sustainability and effectiveness of the preferential tax policy—in banking, for example Abstract: The tax problems of banks always exist in the economic development of our country, as the main source of national finance income, tax draws a lot of attention.Finance in weak areas also have got very big improvements in recent years.Since the tax policy which was issued in order to give goods to rural finance in 2003 , accelerated the growth of rural finance.The main content of the tax policy is—the business tax of a new type of rural finance and rural credit cooperatives will be decreased to 3%, what’s more, the income tax decrease half of it. The measures not only eased the tax burden of financial industrise, but also accelerate the process of the rural financial developments.Around the policy, this paper will analyze the preferential tax policy for rural financial especially the benefits to rural credit cooperatives, as well as the importance and necessity of preferential tax policy for the banking industry development. Key words: tax incentives, return on assets, tax rate 目 录 一、引言 2 二、文献综述 3 （一）国内外学者对于税收优惠政策本身的研究 4 1.税收优惠政策的主要推动力量是税收竞争 4 2.税收优惠政策是一个具有两面性的政策工具 4 3.税收优惠政策在不同的地区间应差异设置 4 （二）对于我国税收优惠政策现状的研究 5 1.现行农村金融税收政策依旧不完善 5 2.税收影响银行经营绩效 6 （三）现有文献的不足之处 7 三、实证分析 7 （一）数据获取 7 （二）变量选择 7 （三）构建模型 7 1.提出假设 8 2.数据平稳性检验 8 3.协整性检验 10 4.确定采用哪种模型 11 （四）回归分析 11 （五）针对农信社的研究 13 （六）定性分析 14 1.税收优惠政策对银行的盈利能力影响显著 15 2.税收优惠政策有利于农村金融的发展 15 3.税收优惠政策对于缩小城乡差距发挥着重要作用 15 4.税收优惠政策依然存在缺陷 15 1.加大优惠力度，拓广优惠范围 16 2.对于特别困难地区，予以免税待遇 16 3.以优惠的税率吸引外界对农信社的投资 16 参考文献 16 一、引言 随着我国经济的大步发展，金融业逐渐成为现代国民经济的核心组成部分，而金融业中，规模最大最具有代表性的就是蓬勃发展的银行业。我国目前的国情仍然处于社会主义初级阶段，发展经济依然是第一要务，银行业为国家财政收入贡献着较大的力量，并且与每一个老百姓每一个企业都息息相关，因此也成为了经济发展中最重要的行业之一。 税收作为银行业贡献国家财政收入的最重要途径，一直都受到社会各界广泛关注。近年来，随着我国加入WTO，利率市场化脚步的加快，自贸区的成立，外资银行的