【摘要】 本文在分析我国国有银行税负成因的过程中，引入非税制因素分析视角，在分析由金融业税收制度导致国有银行税负偏重的基础上，深入分析了非税制因素对国有银行税负的影响。笔者发现国有银行收入结构、盈利能力、管理理念以及拨备制度、通货膨胀等因素是引起其税收负担的主要原因。分析说明若缓解当前银行业的税收负担压力，除应进一步完善金融税制外，还应采取适当措施从非税制因素着手才能有效地缓解税收负担偏重的问题。

　　【关键词】 税收负担   税制因素   非税制因素   通货膨胀率

Cause Analysis of non-tax institution factors of China
State-owned Banks and Suggestions

　　Abstract: This paper studies causes of the four China state-owned banks tax burdens in views of non-taxation factors. On the base of analyze that the system of financial taxation cause the tax burden of the state-owned banks become higher, it deeply analyses that the non-taxation factors influence the taxation burden of the state-owned banks. The writer notices that there are many reasons which influence tax burden such as the structure of the stated-owned banks income, profit earning power, management thinking, inflation, and so on. The analyze shows that if the tax burden of the banks want to be decreased recently, tax institution on the financial should be perfect firstly and the non-taxation factor should also be paid attention.

　　Key words: tax burdens, tax institution factors, non-tax institution factors, inflation rate.