【摘要】 企业在筹集资金时,选择不同的融资方式会产生不同的税收效应。本文首先从理论上探讨了企业不同融资方式所对应的税收效应,然后解释了为何我国国有企业在特殊的税制环境和企业资本结构下会倾向于融资节税,进而提出了优化企业融资方式的政策建议。更多还原

【Abstract】 When enterprises are raising funds, different financing modes would lead to different tax effect. This paper first makes an analysis on different tax effects of different financing modes; and then it gives an interpretation on why state-owned enterprises have high tendency to reduce tax through financing under special tax environment and enterprises’ capital structure; finally it puts forward some policy suggestions on how to optimize financing modes of enterprises.更多还原