摘要
企业融资方式的选择主要是从融资成本和资本结构的角度进行考虑,不同的融资方式会形成不同的融资结构,从而形成不同的税前、税后的资金成本。就税收负担而言,融资方式的选择差异会产生不同的税收效应。本文从资本结构与税收负担相互影响的角度出发,通过案例分析来探索企业不同的融资方式会造成不同的企业税收负担的影响,进而从企业融资差异化的角度对降低企业税收负担提供一些建议。
The choice of enterprise financing ways mainly consider the structure of the financing cost and capital, the different financing ways will form different financing structures, and then form different capital cost of taxation burden. In terms of tax burden, the different choice of financing will make different effect of taxation. From the interaction effect of capital structure and tax burden, this paper analyzes the different ways of financing effect the firm tax burden by means of case, and then providing some advice to reduce the tax burden from the enterprise financing differential angle.
出处
《山东农业工程学院学报》
2016年第1期54-57,共4页
The Journal of Shandong Agriculture and Engineering University
关键词
企业融资方式
税收负担
案例分析
The corporate financing approach
Tax burden
Case analysis
