Abstract：With the rapid development of China’s financial industry, commercial banks are facing increasing tax pressure; the managers of commercial banks are paying more and more attention to the tax risk. Enterprise tax risk has two forms, which are tax penalties and the overloaded tax burden. According to the risk assessment indicators of major commercial banks taxes, 15 listed commercial banks were taken as the empirical analysis sample, and their annual financial statements of the years from 2008 to 2010 were also collected as the data source. The tax risk assessment result shows that little has changed in their sales tax risk，but they are faced with increasing proportionate of heavy business income tax burden; Meanwhile, the operating income, operating cost, sales tax and business income tax have different impact on the profit comprehensive tax burden.
刘芳, 吴青, 周良. 商业银行税务风险评估的实证分析[J]. J4, 2012, 9(7): 1032-.
LIU Fang, WU Jing, ZHOU Liang. An Empirical Study on the Tax Risk Assessment of Commercial Banks. J4, 2012, 9(7): 1032-.
2012, Vol. 9 
