2007年金融危机使得银行为代表的大量金融企业的公司治理问题逐渐显现。而随着西方国家银行税政策的实施,银行税对解决“大而不倒”问题,实现对银行等金融企业公司治理和资本结构的积极影响的作用越来越得到重视,成为后危机时代,监管改革的一个新的亮点。本文对银行税政策对银行等金融类企业公司治理的影响进行探讨,希望能对我国金融业结构性减税提供新的思路。 The financial crisis in 2007 led to the gradual emergence of corporate governance of a large number of financial enterprises represented by banks. With the implementation of the taxation policies of western countries banks, the role of bank tax in solving the problem of “failing to achieve the goal” and the positive impact on corporate governance and capital structure of financial enterprises such as banks has been paid more and more attention, becoming a post-crisis Times, a new bright spot in regulatory reform. This paper discusses the influence of bank tax policy on the corporate governance of financial companies such as banks, and hopes to provide a new idea for the structural tax reduction in China’s financial industry.