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Article citations


Wang, C. (2000) Research on Tax Burden of China’s Banking Industry. Financial Research, No. 2, 62-70.

has been cited by the following article:

  • TITLE: An Empirical Analysis of the Factors Affecting the Tax Burden of China’s Banking Industry

    AUTHORS: Yu Zhang

    KEYWORDS: Banking Industry, Tax Burden, Comparative Analysis, Empirical Analysis

    JOURNAL NAME: Technology and Investment, Vol.10 No.2, May 31, 2019

    ABSTRACT: The taxation system, as a key external factor directly related to the survival and development of the banking industry, has become the focus of theoretical research on the classification of finance and monetary. This paper takes the tax burden of the banking industry as the research object. The theoretical part combines the research status at home and abroad. Through a series of cross-country and cross-time comparative analysis, also supplemented by the mathematical model of empirical analysis, the fact that current banking industry is over-taxed comparatively has been scientifically and powerfully demonstrated. The fact is that the tax burden is relatively heavy. The empirical part focuses on the research and tests the factors that cause the tax burden and the related tax system to be biased, and from the above-mentioned influencing factors, to achieve targeted policy for the reform of China’s banking tax system. At the end of this paper, policy suggestions are provided for the above conclusions.