通过研究企业所得税对债务资本融资的影响,了解到影响债务融资的因素是多种多样的,而税收就是其中最为重要的因素之一。在我国企业的债务资本融资中,如果企业的税率高,就会导致债务融资的使用程度也较高,致使企业使用债务税盾的动机就较高。通过深入阐述企业所得税对债务资本融资的影响,以期能够为进一步完善我国企业融资决策和税收制度提出对策。 By studying the impact of corporate income tax on debt capital financing, we know that there are many factors affecting debt financing, and tax revenue is one of the most important factors. Debt capital financing in China’s enterprises, if the tax rate of enterprises, it will lead to higher levels of debt financing, resulting in a higher motivation for enterprises to use debt tax shield. Through in-depth explanation of the impact of corporate income tax on debt capital financing, with a view to the countermeasures to further improve China’s corporate finance decision-making and tax system.