论文部分内容阅读
实施企业年金计划企业的会计报表显示,这些企业的财务杠杆率相对企业的举债能力而言普遍偏低,但如果企业将年金计划的偿付责任作为企业长期负债合并到企业资产负债表中,则这类企业的低财务杠杆率相对于最优财务杠杆率的差距将减小。本文从企业年金缴费对应征税收入影响和会计处理的角度,分析了企业年金计划对企业边际税率和企业资本结构调整的作用。
The implementation of the enterprise annuity plan The accounting statements of the enterprises show that the financial leverage of these enterprises is generally lower than that of the enterprise. However, if the enterprise repays the annuity plan as a long-term liability of the enterprise to the balance sheet of the enterprise, then The difference between the low financial leverage ratio and the optimal financial leverage ratio will be reduced. This paper analyzes the effect of enterprise annuity plan on the adjustment of corporate marginal tax rate and corporate capital structure from the perspective of taxpayer income corresponding to enterprise annuity payment.