An Analysis Of The Impact Of Tax Burden On The Performance Level Of China 's Banking Industry

When analysising of the banking business performance level, the academic circles focus on the internal factors such as operation and management level, business structure, the ability to innovate, ignoring the external factors which affect business performance. The tax burden as the external factors that affect our country banking business performance has become more and more important at present. how to reduce the tax burden of banking and improve the tax system structure have far-reaching significance in promoting the development of Chinese banking industry.Firstly, this paper defines the concept of banking business performance, introduces the international general operating performance evaluation methods and the tax effect on our country’s banking business performance; Secondly, introduces the banking system development and current tax system; Then, using descriptive statistical method to status quo of the current tax situation and business performance in China’s banking industry; Finally, using the multivariate regression to analysis the effect of the tax burden of state-owned commercial Banks, joint-stock commercial Banks on their management level. By studying this paper we draws the following conclusions: first, our country banking taxation burden is heavy at present, second, tax and business performance has obvious negative correlation, and the business tax and additional levels have negative effects on business performance. According to the conclusion, the article also puts forward some policy Suggestions, primarily the optimization of banking system, including the "camp" instead of propellant income tax system optimization.