Analysis to influence of enterprise income tax to capital structure of Ningbo to be listed

摘要

As the reflection company risk degree, the economic potentiality, the economic efficiency important comprehensive financial norm, The capital structure being reasonable or not, is affecting company's management present situation and the prospects for development. Using the tax policy through adjust the debt proportion in the capital structure, To be listed may has the influence to the company value. To analyse how enterprise income tax influence the Ningbo To be listed capital structure, may obtain the conclusion that enterprise income tax rate has a positive relationship with enterprise's debt level.