After examining tax policy changes of banking industry over recent years and the impacts of banking taxation burden on CAR (capital adequate ratio), the thesis analyzes banking taxation burden further from two points of view.

• 在考察近年银行业税收政策调整的总体趋势，以及银行税负变化对银行资本充足率的影响后，本文从体制内与体制外两方面对银行税收负担进行了分析。