本文介绍了近年来国外税收理论界关于企业税收激进行为和企业负债关系研究的最新进展,对主流观点进行了简单归纳和评析,全面地把握了理论界前沿研究成果的发展脉络,同时提出了一些政策建议,以期为我国后续税收理论研究提供有益的借鉴。 This paper introduces the recent progress of tax theory circles in foreign countries on the research on the relations between corporate tax incentives and corporate indebtedness, briefly summarizes and comments on the mainstream ideas, comprehensively grasps the development context of cutting-edge research results in the theoretical field, and at the same time proposes some Policy recommendations, with a view to China’s follow-up tax theory to provide useful lessons.