| 税收对资本结构影响的研究综述 |
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| 引用本文： | 李亚鸽.税收对资本结构影响的研究综述[J].贵州商业高等专科学校学报,2014(2):21-25. |
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| 作者姓名： | 李亚鸽 |
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| 作者单位： | 福建师范大学经济学院,福建福州350007 |
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| 摘 要： | 资本结构与税收一直是政府决策机构与企业管理者关注的焦点。税收作为财政政策的属性以及企业追求最优资本结构的融资目标更加凸显资本结构与税收研究的重要性。本文回顾了国内外学界对资本结构与税收关系的理论研究,并在此基础上对税收对资本结构的影响方式进行归纳比较。
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| 关 键 词： | 资本结构 税率 公司所得税 |
Capital Structure and Tax： A Literature Review |
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| Li Ya-ge.Capital Structure and Tax： A Literature Review[J].Journal of Guizhou Commercial College,2014(2):21-25. |
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| Authors: | Li Ya-ge |
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| Institution: | Li Ya-ge ( School of Economics, Fujian Normal University, Fuzhou, Fujian, 350007 ) |
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| Abstract: | The relationship of capital structure and tax has been the focus of government decision makers and enterprise managers. Because the tax has a attribute of fiscal policy and the financing target of optimal capital structure exists,it is important to research the relationship between them. This paper reviews the theoretical studies on the relationship between capital structure and tax at home and abroad. Further it induces differences of effects on tax to capital structure. |
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| Keywords: | Capital structure Tax Tax on corporate income |
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