外资银行

This paper using the panel data of50 developing countries studies the influence of foreign bank entry on bakingefficiency (growth rate of deposit, growth rate of lend, growth rate of net interestincome and spread) and draws the experiential conclusion: foreign bank entry hasmuch influence on lending market and profit growth, but this influence can force thereform and development of domestic banking. Foreign bank entry decreases the spreadof domestic banking, and this means the efficiency of domestic banking increases.Foreign bank entry dose not cause the deposit diffluence of domestic banking.

利用50个发展中国家的银行样本数据分析了外资银行进入对本土商业银行效率(存款增长率、贷款增长率、净利息收入增长率和存贷利差)的影响，并得出了经验结论：外资银行进入对贷款市场和利润增长形成了巨大的冲击，但是这种冲击会推动东道国银行业改革和发展；外资银行进入降低了本土银行业的存贷利差，说明本土银行由于外资银行进入银行效率得到了提升；进一步验证了外资银行进入没有造成本土银行业存款市场的分流。

The current situation of China's financial taxation is as follows: current taxes concerning the insurance industry, banking industry, and securities industry include sales tax, surtax, enterprise income tax, tax on maintenance and construction of the city, stamp duty, real estate duty etc.

第二部分金融业税收存在的问题中外银行、保险公司税负不平：外资银行、保险公司企业所得税税率比我国银行、保险公司低，对外资银行、保险公司的税收优惠多，而对中资银行、保险公司比较苛刻。

In the economy globosity era, the entry of foreign capital bank is one of Chinastratagem decision in order to develop economy. At the same time, facing the moreopen economy, Chinese economy and finance safety are challenged by the entry offoreign capital bank, thereby Chinese supervision of foreign capital bank is called forin more aspect.

在经济全球化时代，外资银行进入已成为我国实现经济追赶和腾飞的战略决策，但是面临着"入世"后更大程度上的经济开放，外资银行的大量进入也给我国的经济发展和金融安全带来了新的挑战，从而给我国的外资银行监管提出了新的要求。

In his words, foreign banks' development in Jiangsu is accelerating. At present, there are nine such banks in the whole province, three in Nanjing (Chartered Bank, KBC Group and Evergrowing Bank), four in Suzhou (Sumitomo Mitsui Bank, HSBC, the Chartered Bank, DBS Bank) and two in Wuxi Mizuho Bank and MUF Group

他认为，外资银行在江苏的发展呈加快趋势，目前省内营业性外资银行已有9家，其中南京3家：分别是渣打银行、比利时联合银行和恒生银行；苏州四家：三井住友银行、汇丰银行、渣打银行、星展银行；无锡两家：瑞穗银行和三菱东京日联银行。

This text analysed the development status of foreign capital banks, the trait and predominance of them in China.

本文分析了外资银行在我国的发展状况，外资银行在中国的特点和优势，以及外资银行对我国商业银行的冲击，我国商业银行相应的战略举措。

Based on reviewing the banking reform experience of Eastern European countries, we propose seven propositions on China's banking sector reform and empirically vitrify seven propositions using data from 21 banks between 1999 and 2006 ,then draw final conclusions: foreign banks entry lower the profit rate of hosting country banking industry in short-term, improve host country banking's risk management skills

本文在综述东欧国家银行业改革经验的基础上提出中国银行业改革的七个命题，并用中国24家银行1999-2006年间的数据构建模型进行检验，最后得出结论：短期内外资银行进入导致东道国银行业利润水平下降、风险管理水平上升，在中国的背景下可以认定这是外资银行积极作用开始发挥；外资银行机构数量的增加和持股比重的上升都能刺激中国银行业效率的改进，但是外资银行持股比重的影响更具普遍性；不同类型银行对外资银行进入的反应存在差异，国有商业银行反应比较迟钝而股份制和城市商业银行反应比较迅速。

Article 26 The loan to and enterprise and its associates by a foreign bank, a joint venture bank, a foreign financial company or ajoint venture financial company shall not exceed 30 percent of the sum of its paid-up capital and reserve, except cases which have got the special permission by the Peoples Bank of China.

第二十六条外资银行、合资银行、外资财务公司、合资财务公司对1个企业及其关联企业的放款，不得超过其实收资本加储备金之和的百分之三十，但是经中国人民银行特许的除外。

This article compares the tax treatment of Chinese and Foreign-owned banks from tax rate, permittable deduct items and other specific policies and points out that the government should abolish the " super-national treatment " tax preferential foreign banks enjoyed under the background of improving the finance tax system to rebalance the already tilted lever.

本文分别从适用税率、税前扣除项目以及具体优惠政策等方面对中外资银行税收待遇进行了全面对比，指出在过渡期结束后为营造中外资公平竞争的环境，应在完善金融税制的大背景下有计划、有步骤地取消外资银行现有的&超国民待遇&税收优惠，使倾斜的杠杆恢复平衡，促进我国银行业整体发展。

This dissertation reviews the development of foreign banks in EMEs of ASEAN, analyzes the motivation and the policies of EMEs of ASEAN, and also discusses the impacts of foreign banks participation. It may be helpful to analyze the motivation, the impacts of foreign banks participation in China and to make suitable policies.

本文通过梳理外资银行参与东盟新兴市场的历程，分析外资银行参与的动机、东道国的外资银行政策以及外资银行参与所产生的影响，以期对研究外资银行参与我国的动机、影响以及制定相关政策有所裨益。

For the first time, this dissertation, taking EMEs of ASEAN as study object, analyzes the motivation of foreign banks participation, the policies of host countries and the impacts of foreign banks participation. The research in explaining foreign banks participation in EMEs is comparatively few. This dissertation may enrich the lectures concerning the participation of foreign bank in developing countries especially EMEs.

本文首次以东盟新兴市场(印尼、马来西亚、菲律宾和泰国)为研究对象，来探讨外资银行参与的动机、东道国政策及外资银行参与的影响，弥补了国内外学者对外资银行参与该新兴市场研究的不足，丰富了有关外资银行参与发展中国家尤其是新兴市场的研究文献。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。