所得税对我国上市公司资本结构的影响

来源 :西安交通大学学报（社会科学版） | 被引量 : 0次 | 上传用户：sonical

【摘要】

：

以2002-2005年经过筛选的上市公司为样本,就所得税对中国上市公司资本结构的影响进行了实证分析,同时将红利所得与资本利得税率差异的影响也纳入了研究范围.结果显示:企业所

【作者】

：

田高良 ZHAO Li-jun

【机构】

：

西安交通大学,管理学院,陕西,西安,710049

【出处】

：

西安交通大学学报（社会科学版）

【发表日期】

：

2008年3期

【关键词】

：

所得税股利政策资本结构

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以2002-2005年经过筛选的上市公司为样本,就所得税对中国上市公司资本结构的影响进行了实证分析,同时将红利所得与资本利得税率差异的影响也纳入了研究范围.结果显示:企业所得税税率与上市公司的流动负债程度显著正相关;与长期负债程度的关系不显著;红利所得与资本利得税率差异显著影响中国上市公司的资本结构,促使形成股权融资偏好.

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所得税对我国上市公司资本结构的影响

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