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中国特色分税制度缓解企业债务融资压力影响研究

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摘要 文章选取2008—2017年沪深A股上市公司数据,分析了我国省以下地方政府的企业所得税和增值税的分成率对于企业的债务融资成本的影响,并进一步分析这种影响在国有企业与民营企业中的差异。结果表明:税收分成率提高会促使地方政府采取税基保护和放松税收征管政策,从而使得企业更易获得融资,即降低企业债务融资成本,并且这种影响在民营企业中更为显著。
作者 黄海荣
出处 《财会通讯》 北大核心 2020年第18期51-53,共3页 Communication of Finance and Accounting
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