融资决策是每个企业都会面临的问题,也是企业生存和发展的关键问题之一。融资决策需要考虑众多因素,税收因素是其中之一。利用不同融资方式、融资条件对税收的影响,精心设计企业融资项目,以实现企业税后利润或者股东收益最 Financing decision-making is every business will face the problem, but also the survival and development of enterprises one of the key issues. Financing decisions need to consider a number of factors, the tax factor is one of them. Use of different financing methods, financing conditions on the tax revenue, well-designed corporate finance projects in order to achieve corporate profits after tax or shareholder returns the most