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Research on the capital structural optimization based on the coexistence condition of company's income tax and individual income tax

Research on the capital structural optimization based on the coexistence condition of company's income tax and individual income tax
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机构地区 School of Management
出处 《Journal of Modern Accounting and Auditing》 2008年第4期49-54,共6页 现代会计与审计(英文版)
关键词 企业所得税 管理制度 个人所得税 税收政策 capital structure capital structural optimization income tax shelter benefit of tax revenue
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