企业所得税对银行负债率与风险的影响研究评析被引量：6

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摘要本文介绍了近年来国外税收理论界关于企业所得税对银行负债率与风险影响研究的最新进展,对主流观点进行了简单归纳和评析,较全面地把握了理论界前沿研究成果的发展脉络,同时提出了政策启示方面的一些建议,为日后相关的税收理论研究提供了一个可借鉴的思路。

作者冷毅冷报德

机构地区厦门大学经济学院财政系江西省国家税务局人事处

出处《税务研究》 CSSCI 北大核心 2014年第1期92-94,共3页

关键词企业所得税银行负债率风险

参考文献10

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税务研究

2014年第1期

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