所得税对中国上市公司融资结构影响探析

On Probing of Company Income Tax to Chinese Listed Company Financing Structure

企业的融资结构是财务学领域的一个重要内容,而所得税对企业融资结构的影响则是引起各国学者广泛关注的问题,但其研究结论不一。通过实证分析中国上市公司的实际企业所得税率和考虑税竭耗的非债务税蔽(解释变量),可解释所得税对上市公司融资结构变量(被解释变量)的影响。

The financing structure of enterprise is a important content of financial field, and income tax ＇ s influence to the financing structure of enterprise is the problem that arouses countries scholar extensive solicitude. Finally, its research conclusion is not uniform. The research estimates the corporate income tax effect on Chinese listed company＇ financing structure.