Chinese Nationwide Medial-and-small Financial Agencies Business Tax Burden Load Analysis

Chinese nationwide medial-and-small financial agencies has swiftly developed from they established to the present, they already became the pivotal new force in the Chinese finance system. However in December, 2006 Chinese capital market is going to open to the world, Chinese nationwide medial-and-small financial agencies are going to face the intense competition day by day. Specially when the foreign capital banks entry Chinese capital market, the foreign capital banks will become the strong competitors. Facing this kind of competition, whether nationwide medial-and-small financial agencies can hold on or not, in very great degree will depend on a good external environment which tax revenue environment will be a very important factor in. Although the foreign capital bank and internal commercial banks are under the similar tax revenue environment, nationwide medial-and-small financial agencies still have the problems like heavy tax burden, tax burden unfairly and so on. Moreover, because the foreign capital banks' headquarter and other branch offices locate the place which tax revenue environment is better, this caused the foreign capital banks' overall tax revenue environment have to surpass in the internal commercial banks. From this angle, Chinese nationwide medial-and-small financial agencies are at the extremely disadvantageous competition position, consume the tax system environment become more and more importantly.This paper will embark from the nationwide medial-and-small financial agencies' tax revenue environment, revolves these banks' business tax burden to carry on the analysis. Through the standard and the real diagnosis analysis, it points out the problem which Chinese nationwide medial-and-small financial agencies' tax structure have in present, take the supply to other scholars' research about the state-owned commercial bank, make the research results more perfect.