中文摘要：

本文立足于金融行业内部比较与服务行业的外部比较两个视角,利用2000～2009年的A股市场公开数据,从总量和结构两方面对我国上市金融企业的税负状况与变动趋势进行了实证分析。研究结果表明：上市金融企业的税负水平呈逐年降低趋势,但其税负仍高于其他上市服务型企业;上市金融企业的税负结构欠均衡。

英文摘要：

Based on two perspectives that are internal comparison within financial industry and external comparison within services industry,and open data on A-share market during 2000 to 2009,this paper conducts an empirical analysis of listed China＇s financial companies＇ tax burden and its changing trend from total amount and structure.The results show that the level of tax burden of listed financial companies gradually decreased on a year-on-year basis,but the tax level is still higher than other listed service enterprises;listed financial companies suffered from a non-balanced tax structure.