银行

By analyzing the competitive situation of representative State-owned banks such as Bank of China, ICBC( Industrial and Commercial Bank of China), China Construction Bank and Agricultural Bank of China,this paper analyzes the advantages and disadvantages of Chin...

论文探讨了竞争力的一般理论及商业银行竞争力分析体系，与外资银行相比较分析了国有商业银行竞争力的优势和劣势，指出了国有商业银行面临的机遇和挑战，提出了提高国有商业银行竞争力的对策建议。

Then Hualin Securities Research Institute, deputy director of the Liu's survey article," In 2003 the state's tax department to carry out tax reform, the banking business tax rate From 5% to 3%, it has never fully implemented because the bank is a local business tax the bulk of the tax on local revenue a greater impact on bank profits at the same time it also has great influence, such as sales tax in 2004, accounting for listed banks set aside Bizen an average of 20% of the profits, net profit of more than 30%, the domestic banks to lower the tax burden has been higher voice."

然后华林证券研究所，刘的调查文章，在2003年"副主任国家税收部门进行税制改革，银行业务由5％税率3％，但从来没有充分执行，因为银行是本地的营业税对地方收入税的大部分银行的利润就更大，同时它也有很大的影响，如2004年的销售税，对上市会计的影响备前银行预留了20％的利润，平均超过30％的净利润，在国内银行降低税负却远的声音。"

Generally, foreign commercial banks make full use of modern network and communication technology, via the scientific and technological methods, make the continuous innovation in the products, cannel, customer management and other fields on the base of market subdivision, and thus greatly improve the value of customer service.

其次对国外商业银行个人金融业务的现状和发展历程进行了研究，发现个人金融业务是了国外商业银行最重要的利润来源之一，发达国家和地区商业银行充分利用现代的网络和通讯技术，以科技为依托，在市场细分的基础上对产品、渠道、客户管理等营销领域不断创新，极大提高了为客户服务的价值，我国商业银行应以发达国家和地区的先进经验为镜，实现我国商业银行个人金融业务的跨越式发展。

The study object of this dissertation is the state-exclusive-owned commercial bank property right system, the dissertation firstly expounds the connation and function of the property right and its system of commercial bank, comparatively analyzes natural person property right system and corporate property right system, exposes the administrative structure and action of pattern and efficiency of action of commercial bank are controlled by property right system of commercial bank.

论文以中国国有独资商业银行产权制度为研究对象，首先阐述了商业银行产权和产权制度的内涵、功能，比较分析了商业银行的两种产权制度（自然人产权制度和法人产权制度），提出商业银行的产权制度根本性地决定了商业银行的治理结构、行为方式和行为效率。

Financial institutions in the park include Agricultural Bank of China, Rural Cooperative Bank and Bank of China, Industrial and Commercial Bank of China, Agricultural Bank of China, China Construction Bank and China Pacific Insurance Company in the close area.

金融服务：镇中心设有中国农业银行、农村合作银行等金融机构，临近区域内还设有中国银行、中国工商银行、中国农业银行、中国建设银行和中国太平洋保险公司等金融机构，为园区内企业提供全方位、多层次的金融服务。

At present, the "I love card" has been nearly ten banks and has established close cooperative relations, including the Bank of China, China Merchants Bank, CITIC Bank, Industrial Bank, Standard Chartered Bank.

目前，"我爱卡"已与近十家银行建立了紧密合作关系，包括中国银行，招商银行、中信银行，兴业银行、渣打银行等。

The high quality managerial talent, the extreme responsible enterprise staffs and the excellent poster paper product printing processing craft enable this company always to have the good enterprise credit and the profession prestige, guarantees the quality,the service customer is our objective, is driving force which the enterprise survival and depends on develops This company has the adva-nced paper printing processing mechanical device, depends on the Shenzhen paper product printing industry home leading sup-eriority,this company customer spreads the home, far fords the ocean other shore We are engaged in the poster paper product manufacture,directly roduct examination discipline, had guaranteed our overwhelming majority customer stabilizes and turning head rate This company has the multiwraps to use the South Korean part paper cup to take shape the production line The mon-thly output 10 million poster paper cups,5,000 papers cups are especially few subscribe the custom make, is quickest in five days to deliver The complete paper cup product selects the high quality A level reed paper manufacture (completely primary thick liquid, does not contain recycling paper pulp is the A level), the albedo Degree of hardness ultra is good Guaranteed by the reli-able stable quality that, good postsale follows up to ser-ve becomes China to move, the Chinese telecommunicati-on, China Uni-com, the communications bank, the construction bank, the agricultural bank, the brilliant bank, china merchants bank, ten thousand branches real estates,China is the technology, the Shenzhen aviation, China is safe and so on the wellkno-wn big enterprise's long-term stable partner.

高素质的管理人才，极端负责任的企业员工和精良的广告纸制品印刷加工工艺使本公司一向拥有良好的企业信用和行业声誉，保证质量，服务客户是我们的宗旨，是企业生存和赖以发展的原动力。本公司拥有先进的纸品印刷加工机械设备，依托深圳纸制品印刷业的国内领先优势，本公司客户遍及国内，远涉大洋彼岸。我们从事广告纸制品制造，直接关系客户的品牌推广，我们拥有宁可报费一万，不能放过一个的极端负责任的产品检验纪律，保证了我们绝大多数客户的稳定和回头率。本公司拥有多套采用韩国部件纸杯成型生产系线。和国内知名高档超白度芦苇淋膜纸生产企业一直保持比较良好的合作关系，保证了本公司生产原材料的稳定供给。五千只纸杯特少起订定做，最快五天内交货。全部纸杯产品选用优质A级芦苇纸制造(全部原生浆，不含回收纸浆为A级)，白度挺度超好。以可靠稳定的质量保证，良好的售后跟进服务成为中国移动，中国电信，中国联通，交通银行，建设银行，农业银行，光大银行，招商银行，万科地产，华为技术，深圳航空，中国平安等知名大企业的长期稳定合作伙伴。

The high quality managerial talent, the extreme responsible enterprise staffs and the excellent poster paper product printing processing craft enable this company always to have the good enterprise credit and the profession prestige, guarantees the quality,the service customer is our objective, is driving force which the enterprise survival and depends on develops This company has the adva-nced paper printing processing mechanical device, depends on the Shenzhen paper product printing industry home leading sup-eriority,this company customer spreads the home, far fords the ocean other shore We are engaged in the poster paper product manufacture,directly roduct examination discipline, had guaranteed our overwhelming majority customer stabilizes and turning head rate This company has the multiwraps to use the South Korean part paper cup to take shape the production line The mon-thly output 10 million poster paper cups,5,000 papers cups are especially few subscribe the custom make, is quickest in five days to deliver The complete paper cup product selects the high quality A level reed paper manufacture (completely primary thick liquid, does not contain recycling paper pulp is the A level), the albedo Degree of hardness ultra is good Guaranteed by the reli-able stable quality that, good postsale follows up to serve becomes China to move, the Chinese telecommunicati-on, China Uni-com, the communications bank, the construction bank, the agricultural bank, the brilliant bank, china merchants bank, ten thousand branches real estates,China is the technology, the Shenzhen aviation, China is safe and so on the wellkno-wn big enterprise's long-term stable partner.

高素质的管理人才，极端负责任的企业员工和精良的广告纸制品印刷加工工艺使本公司一向拥有良好的企业信用和行业声誉，保证质量，服务客户是我们的宗旨，是企业生存和赖以发展的原动力。本公司拥有先进的纸品印刷加工机械设备，依托深圳纸制品印刷业的国内领先优势，本公司客户遍及国内，远涉大洋彼岸。我们从事广告纸制品制造，直接关系客户的品牌推广，我们拥有宁可报费一万，不能放过一个的极端负责任的产品检验纪律，保证了我们绝大多数客户的稳定和回头率。本公司拥有多套采用韩国部件纸杯成型生产系线。和国内知名高档超白度芦苇淋膜纸生产企业一直保持比较良好的合作关系，保证了本公司生产原材料的稳定供给。五千只纸杯特少起订定做，最快五天内交货。全部纸杯产品选用优质A级芦苇纸制造(全部原生浆，不含回收纸浆为A级)，白度挺度超好。以可靠稳定的质量保证，良好的售后跟进服务成为中国移动，中国电信，中国联通，交通银行，建设银行，农业银行，光大银行，招商银行，万科地产，华为技术，深圳航空，中国平安等知名大企业的长期稳定合作伙伴。

In this paper, both quantitative method and logical discursion are applied. After analyzing the influence of tax-burden on banks' operating in an all-round way, based on the data(1996-2007)of seven commercial banks that have been listed. The paper makes an empirical study on the correlation between the tax-burden and the profitability of commercial banks.

本文采用理论与实证结合的方法，在对我国现行银行税负对银行经营影响的一般分析基础上，利用我国七家已上市商业银行1996-2007年的数据对银行税收负担与银行盈利能力的关系进行了实证检验。

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。

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。