金融企业是我国金融体系的主体,其经营行为、经营绩效和竞争力的好坏对我国金融资源的利用效率、金融体系的稳定和经济持续稳定增长有着重要的影响。税收政策对任何一个经济主体来说都是非常重要的,它直接关系到经济主体的经营成本、收益和竞争力,银行业也不例外。事实上,我国长期形成的带有计划经济体制痕迹的金融业税收制度和税收政策是影响我国金融企业经营绩效和市场竞争力的重要外部因素。已有一些银行界人士和学者指出,银行业税负较重,银行税制滞后于市场经济体制改革,不仅直接影响到银行业的经营和发展,而且也成为影响金融市场健康发展和经济发展的重要因素。因此,在这种背景下研究金融企业的税收负担以及税收负担对金融企业的经营绩效和市场竞争力的影响有着重要的理论意义和现实意义。 Financial enterprises are the main body of the financial system in our country, and their operational behaviors, business performance and competitiveness have an important impact on the utilization efficiency of our country’s financial resources, the stability of the financial system and the sustained and steady economic growth. Tax policy is very important to any economic subject. It is directly related to the operating costs, benefits and competitiveness of economic entities. Banking is no exception. In fact, the taxation system and taxation policy in the financial sector, which have long been formed in China with the traces of a planned economy, are the important external factors that affect the operating performance and market competitiveness of China’s financial enterprises. Some people and scholars in the banking industry have pointed out that the heavy tax burden on the banking sector and the delay of the banking tax system in the reform of the market economy not only directly affect the operation and development of the banking sector, but also have an important impact on the healthy development of the financial market and economic development factor. Therefore, it is of great theoretical and practical significance to study the tax burden of financial enterprises and the impact of tax burden on the operating performance and market competitiveness of financial enterprises in this context.