| 基于企业税负视角的银行信贷风险防范研究 |
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| 引用本文： | 张合金,甘力,贺潇颍.基于企业税负视角的银行信贷风险防范研究[J].四川大学学报(哲学社会科学版),2011(2). |
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| 作者姓名： | 张合金 甘力 贺潇颍 |
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| 作者单位： | 西南财经大学,金融学院,四川,成都,610074 |
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| 基金项目： | 教育部人文社会科学研究基金项目，西南财经大学"211工程"三期建设项目 |
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| 摘 要： | 我国银行信贷具有较高风险的一个重要原因,是企业税收负担过重所引起的企业内部融资比例过低、负债率过高导致的对银行信贷的过度依赖.因此,降低银行信贷风险的途径之一是政府通过减轻企业税收负担,提高企业内部融资比例.对企业减税的政策可以通过降低企业税率或是扩大应纳税所得额扣除范围的方式来实行.
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| 关 键 词： | 银行信贷风险 企业融资结构 盈利能力 税收负担 |
The Prevention of Bank Credit Risk:Based on the Tax Burden of Enterprises |
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| ZHANG Hejin,GAN Li,HE Xiaoying.The Prevention of Bank Credit Risk:Based on the Tax Burden of Enterprises[J].Journal of Sichuan University(Social Science Edition),2011(2). |
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| Authors: | ZHANG Hejin GAN Li HE Xiaoying |
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| Institution: | ZHANG Hejin1,GAN Li2,HE Xiaoying3 (School of Finance,Southwestern University of Finance and Economics,Chengdu,Sichuan 610074,China) |
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| Abstract: | One essential reason for the high credit risk of China's banks is the low proportion of enterprises' internal financing caused by heavy tax burden and their excessive dependence on bank credit resulting from high debt ratio.Therefore,to prevent the bank credit risk,the government needs to take practical measures to greatly reduce the tax burden of enterprises and increase the proportion of their internal financing.The tax break of enterprises could be achieved by lowering the tax rate and expanding the item... |
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| Keywords: | bank credit risk financing structure profitability tax burden |
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