Study On The Effect Of Replacing Business Tax On The Operation Efficiency Of Commercial Banks And Coping Strategies

On May 1,2016,the business tax was withdrawn from the historical stage,and the financial industry was included in the scope of VAT.As a producer service industry,financial industry is crucial to the transformation and upgrading of national economy.Commercial bank as an important part of the financial industry,the research camp to increase the impact on the management efficiency of the commercial Banks and put forward the coping strategies,which camp in the argument to increase effect for the efficiency of commercial Banks on the basis of analyzing the problems and put forward the suggestion,has the practical significance.In the paper based on the basic policy to increase commercial bank camp,from reduce taxes,to speed up investment in fixed assets,increasing r&d input,deepen the professional division of labor,such as international business competitiveness perspective of camp to increase operation efficiency of commercial Banks has a positive effect.Then,the selected value of commercial Banks as sample,using DEA data envelopment model,measuring the camp change before and after a few year management comprehensive efficiency,pure technical efficiency and scale efficiency value,with TOBIT regression model,then on the basis of choose multiple control variables ruled out for,to increase policy to camp for the virtual variables,the empirical camp change increases the effect of the efficiency of commercial Banks.According to the results of the empirical model analysis,to increase the effect is very weak,the reason comes from,camp to increases in the process of the implementation of the policy itself and the problems existing in the commercial Banks,there is no guarantee that buckle chain the integrity of the policy itself,simple tax measures is not substantial VAT tax mode.Commercial Banks are also faced with difficulties in financial system upgrading and invoice management.Therefore,the policy should be improved,the legislation should be improved and the deduction chain should be improved to facilitate the tax payment process for commercial Banks and taxpayers in various industries.Commercial Banks should step up systematic research and development,strengthen invoice management and enhance tax planning capacity.At the same time,tax authorities should work with taxpayers in various industries to promote the upgrading of small-scale taxpayers.