| 摘要: |
| 全面“营改增”政策已施行了三年有余，那么银行业从“营改增”政策的实施中获 益了吗？本文利用2010-2019年1季度我国16家上市商业银行的季度面板数据和双重差分法， 检验了“营改增”政策实施对商业银行税负的影响，研究发现：“营改增”政策实施后商业银 行的所得税税负和综合税负均明显降低，而流转税税负有显著的提升；国有商业银行从“营改 增”政策的实施中受益相对较大，税负影响结果具有较强的稳健性；成本收入比较高的商业银 行其流转税和综合税负也会较高；中间业务收入占比较高的商业银行更有利于税收筹划，“营 改增”带来的减税效果也更为明显。 |
| 关键词: 营改增；商业银行；所得税税负；流转税税负；综合税负 |
| DOI： |
| 分类号:F832.2 |
| 基金项目:中国人民银行2019年青年研究课题 |
|
| Has the Banking Sector Benefited from the Implementation of the“Replacing business Tax with Value-added Tax” Policy?—Empirical analysis based on Panel Data of Tax burden of Listed Commercial banks |
|
ZHANG Chunhai
|
|
Tsingtao Central Sub-branch，People’s Bank of China
|
| Abstract: |
| The“Replacing Business Tax with Value-added Tax”policy has been implemented for three years, so has the banking industry benefited from the policy implementation? Based on the quarterly panel data of 16 listed commercial banks in China from 2010 to 2011 and the Difference-in-differences(DID), this paper finds that both the income tax burden and the comprehensive tax burden of commercial banks are significantly reduced, while the turnover tax has been significantly increased from the “Replacing Business Tax with Value-added Tax”.The benefits for state-owned commercial banks are relatively large, and the impact of tax burden is relatively robust; Commercial banks with higher cost-income ratio will have higher turnover tax and comprehensive tax burden; Commercial banks with higher proportion of intermediate business income will be more conducive to tax planning,and tax reduction effect brought by “Replacing Business Tax with Value-added Tax”will be more obvious. |
| Key words: “Replacing Business Tax with Value-added Tax”;Commercial Banks;Income Tax Burden; Turnover Tax Burden; Comprehensive Tax Burden |
