本书遵循微观—中观—宏观的研究路径，从理沦与实证角度探索商业银行税收经济效应。微观经济效应方面，探讨税收对商业银行融资行为、信贷行为以及经营绩效有何具体影响。宏观经济效应方面，探讨商业银行税收对经济结构乃至整个宏观经济影响。最后结合上述两方面，提出我国应如何制定兼顾税收中性与宏观调控原则的商业银行税收政策。

In 2008，the international financial crisis hit the global economy.Scholars reflect on the reasons for the financial crisis and consider that tax policy should suppress the risk of financial institutions，strengthen the supervision of financial institutions，and maintain macroeconomic stability.Thus，government and academia focus on the issue of commercial bank tax.The financial industry become the leading force in promoting economic development，while economic and financial development of the national economy also have negative impacts，such as the high level of savings，the high proportion of indirect financing，structural imbalances，excess liquidity and tighten alternately and a series of financial problems.We are more concerned about is that our financial system is still lagging behind the real economy，even the process of market economy as a whole，such as the financing difficulties of small and micro enterprises，higher borrowing costs.Meanwhile，the further development of the banking sector also faces interest rate controls，serious homogenization of banking competition，expanding the size of the difference between deposits and loan.All these have brought new research studies point and challenges of banking tax.For commercial banks，in the micro level，how taxes affect the behavior of commercial bank financing，credit behavior and business performance；how taxes affect commercial bank deposits and loans be widened；what is the role of bank in the conservative behavior of bank credit.In the macro level，what is the relationship between bank development and macroeconomic development？When facing the complex“post- crisis era”，if we taking into ac-count the tax neutral and macro- control principles，how to develop tax policy of commercial banks？It is essential for the coordination of macroeconomic and development of China’s banking industry.Based on this，from theoretical and empirical point of view，the paper tries to study these issues systematically to provide reference for the government to develop commercial bank tax policy.Doctoral dissertation is divided into eight chapters，making up for commercial bank tax theory analysis module，empirical analysis module and commercial banks tax policy optimization module.The first chapter is an introduction，which describes the research background，research ideas，methods and main conclusions.The second chapter is the theoretical analysis of commercial bank tax economic effects，which is the logical starting point for the full text of the theoretical analysis.The third chapter to seventh chapter is the empirical analysis，in which the third chapter to the fifth chapter is the micro- economic effects of the commercial banks taxation empirical analysis.Sixth chapter and seventh chapter is the macroeconomic effects of commercial bans tax empirical analysis，Chapter eight is policy analysis，which is comprehensively evaluate the economic effects of tax commercial banks，then promote the banking industry to optimize the path of development.The first chapter is Introduction.This chapter includes research background and significance，research methods literature review and commentary，the structure arrangements with the main conclusions，and noted the innovation and inadequate.The second chapter is the economic analysis of commercial banks taxes.Using standard analysis method，this chapter firstly generally analyze of commercial banks，investigate the nature and basis of the existence of microscopic；Secondly，analyze the mechanism of taxation of commercial banks；Finally，both in micro and macro levels，elaborate commercial banks tax economic effect，providing a theoretical basis for the empirical analysis of the text.The third chapter is the micro- economic effects of commercial bank tax.Based on the empirical analysis of the capital structure，this chapter analyzes the micro- level commercial bank financing behavior.First based on the assumptions of credit market imperfections and continuing operations，this chapter construct mathematical model to analyze the determinants of commercial bank financing costs；further considering the possibility of the existence of bankrupt banks，this chapter use the European option pricing model to measure the commercial bank bankruptcy costs，from the view of trade- off theory，investigate the changes on commercial bank financing strategy from the perspective of the tax.The fourth chapter is about micro- economic effects of taxation of commercial banks.This chapter analyzes the behavior of bank credit from micro- level，then construct mathematical models of commercial banks to clarify the tax impact on bank credit behavior and use of China’s listed banks empirical data to explain the reasons for the difference between the expansion of bank deposits from a tax perspective.Fifth chapter is about micro- economic effects of taxation of commercial banks.This chapter combines the impact of taxation on the financing behavior and credit behavior of commercial banks，examining the impact of taxation on banks operating performance.Herein we build a scientific，standardized performance rating index system and evaluation methods of commercial banks economy.Based on this difference from the perspective of the ownership structure of listed banks，we comprehensively evaluate the operating performance evaluation；then discusses the impact of commercial bank taxation on the operating performance.Sixth chapter is about commercial bank tax macroeconomic effects.On the basis of microscopic analysis，this chapter examines the impact of commercial banks taxation on economic growth and fluctuations in the macro level.In terms of economic growth，we construct the dynamic general equilibrium model with the banking sector and price stickiness and portrayed commercial bank tax impact both supply and demand of funds through bank cred-it system，and ultimately have an impact on the economic growth.And in the theoretical mathematical model，using the system of simultaneous equations model，we analyze the linkage between the study commercial bank taxes，credit expansion and economic growth.In the terms of economic fluctuations，we continue to use tax general equilibrium analysis framework，then analyze the relation commercial bank tax，credit and economic fluctuations，by building VAR model，through impulse response.Seventh chapter is about economic structure effect of commercial bank tax.We focused on the impact of commercial banks taxation on change the economic structure of the region from the perspective of industrial structure and economic structure.On the one hand，based on the Chinese input- output tables，we estimates the financial industry VAT tax balance as the financial industry implementation of the“BT to VAT”，and then assess“BT to VAT”the financial industry and its related industries tax scale trends and tax revenues.On the other hand，we also have empirical analysis of the impact of taxation on the difference between commercial banks to regional economic development.Chapter eight is about the evaluation of the economic effects of commercial banks tax and the optimization path.Based on the foregoing theoretical analysis and the empirical analysis，we build a comprehensive evaluation of the economic effects of China’s commercial banks taxation；and on this basis，proposed path of the commercial banks to optimize tax policy.Herein drawing on existing research results，Doctoral dissertation expansion and deepening the economic effects of the tax on commercial bank.The possible innovations are mainly reflected in the following aspects：1.exploratory theoretical analysisThe transmission mechanism of commercial bank tax economic effect is a complex process.This paper uses macro and micro economics，finance and taxation science and other theoretical tools.Introducing commercial banks tax，we build up three sectors（households，businesses，commercial banks） continuous- time model of economic growth and to derive the logic commercial bank tax mechanism and promote the integration and innovation of financial theory and tax theory.2.develop mathematical models（1 ） Expand the microscopic mathematical model.We expand the measure of the cost of commercial bank failures seller European option model，to clarify the mechanism of commercial bank financing mathematical strategies；also expand commercial bank credit mathematical models，on the conditions of the income tax and loan losses at the bank to make up.（2） Expand the macro mathematical model.We introduce of monopoly factors to further expand continuous- time economic growth model to clarify macroeconomic effects mathematical mechanism of commercial banks tax.3.The extension of empirical analysis（1） The tax impact on the bank microeconomic behavior.Applications panel data model，we obtained tax does raise bank debt ratio，resulting in the bank’s capital structure asymmetric adjustment；and turnover tax and income tax would distort the behavior of bank credit，leading to expand the scale of bank deposits and poor.（2） Commercial bank operating performance evaluation.We construct of three performance evaluation index system of commercial banks from profitability，liquidity，capacity development，asset security in four dimensions.Using principal component analysis on a comprehensive evaluation of the performance of banks and analysis of the factors，the empirical results show that non- state Bank ranked higher level of performance，while the state- owned bank profitability and high security，tax factors will reduce the level of bank performance.（3） The macroeconomic impact of commercial bank taxation.①Based on a general equilibrium model including the banking sector and price stickiness，this paper uses the simultaneous equations model yields a commercial bank tax，Credit and output have two- way causal relationship，as well as commercial banks taxation will reduce the total output.②We use VAR model to analyze linkage effects of commercial bank tax and economic fluctua-tions.Empirical results show that commercial banks taxation through direct and indirect are two ways to economic fluctuations，and have a certain lag effect.③We construct input- output mode to measure the financial sector “BT to VAT”effect，find that equilibrium point increase in the tax burden of 7.4％，“BT to VAT”is not only able to reduce the tax burden of the financial industry，but also with 17 sectors of the financial industry associated with VAT tax have declined.4.Strategies applicabilityThrough the full banking VAT collection methods，such as a simple collection method，the deduction method and the cash flow method，this provide a reference for the development of“BT to VAT”. Key Words： Commercial Bank Tax Policy Economic Effects Policy Optimization