不同融资方式对企业税收效应的影响  

An Analysis on Tax Effect of Different Financing Modes on Enterprises

作　　者：陈春霞[1] 

机构地区：[1]江西财经大学金融学院,江西南昌330013

出　　处：《涉外税务》2010年第12期41-43,共3页International Taxation In China

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。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.

关 键 词：融资方式 税收效应 

分 类 号：F275[经济管理—企业管理]