公司所得税对资本结构的影响——基于中国上市公司的实证分析

国外大量的经验研究表明,税收是影响公司资本结构的重要因素。而我国具有自身特有的制度与经济背景,通过对我国上市公司财务数据进行检验,可以为我国税收是否影响公司资本结构,以及影响程度的大小提供实证方面的证据,并为进一步改善税收经济调节作用提供思路。

The Effect of Corporate Taxation on Corporate Capital Structure:Evidence from Chinese Listed Companies

Western research generally supports the fact that taxation does affect corporate capital structure.However,China has a special system and economic condition.And this paper is about to provide empirical evidence on whether corporate taxation affects corporate capital structure and the magnitude of the effect by analyzing financial data on Chinese listed companies.It also provides a clear clue for how to improve the function of the taxation adjustment.