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  • 匿名
关注:1 2013-05-23 12:21

求翻译:国家对企业筹资方面的税收机制一定程度上影响了企业的筹资行为,使其对筹资方式做出有利于自身利益的选择,从而调整了企业的资本结构。根据我国税法规定,企业债务的利息可以记入成本,从而冲减企业的利润,进而减少企业所得税,财务杠杆提高会因税收挡板效应而提高企业的市场价值。因此,对有较高边际税率的企业应该更多地使用债务来获得避税收益,从而提高企业的价值。是什么意思?

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国家对企业筹资方面的税收机制一定程度上影响了企业的筹资行为,使其对筹资方式做出有利于自身利益的选择,从而调整了企业的资本结构。根据我国税法规定,企业债务的利息可以记入成本,从而冲减企业的利润,进而减少企业所得税,财务杠杆提高会因税收挡板效应而提高企业的市场价值。因此,对有较高边际税率的企业应该更多地使用债务来获得避税收益,从而提高企业的价值。
问题补充:

  • 匿名
2013-05-23 12:21:38
State taxes on corporate financing mechanism to a certain extent affected the financing behavior of enterprises, the financing to make a choice conducive to their own interests, and to adjust the capital structure. According to China's tax law, corporate debt interest can be credited to the cost, to
  • 匿名
2013-05-23 12:23:18
State funding for the business in a tax collection mechanisms of the effect on the level of the business financing that allows them to do so by way of funding for their own interests, to adjust the company's capital structure. Provisions of the tax law in accordance with our business, the interest o
  • 匿名
2013-05-23 12:24:58
  • 匿名
2013-05-23 12:26:38
State taxes on enterprise financing mechanisms affect the enterprise's financing behavior to a certain extent, its financing make a choice in favour of self-interest, thereby adjusting the capital structure of enterprises. According to China's tax rules, corporate debt interest can be charged to the
  • 匿名
2013-05-23 12:28:18
 
 
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