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企业名义税率的下降影响企业实际税率变化,结合融资约束对资本结构调整的影响,从理论上分析了实际税负变化影响企业资本结构调整的方式和路径,进而揭示税收政策在企业优化资本结构的决策行为中起到的客观作用。
The decline of the nominal tax rate of enterprises affects the change of the actual tax rate of enterprises and the impact of financing constraints on the adjustment of capital structure. It analyzes the ways and paths that the actual tax burden changes the adjustment of capital structure of enterprises in theory, and then reveals the impact of taxation policies on the optimization of capital structure The objective role of decision-making behavior.