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文章研究企业避税经济活动对于债务资本成本的影响,研究发现,企业避税对于债务资本成本有着显著的影响作用。进一步研究发现,完善的公司治理以及充足、稳定的公司现金流可以抑制避税对于债务成本的影响。文章的结论补充和扩展了关于企业避税问题的研究认识,也对企业的财务决策和税务部门的征管工作有所启示。
The article studies the impact of corporate tax avoidance activities on the cost of debt capital. The study finds that corporate tax avoidance has a significant impact on the cost of debt capital. Further research found that sound corporate governance and adequate and stable corporate cash flow can curb the impact of tax avoidance on debt costs. The conclusion of the article supplements and expands the research cognition about the problem of corporate tax avoidance and also enlightens the enterprise’s financial decision-making and the collection and management of the tax department.