税收效应理论

西方很多学者也以此为契机，对资本结构税收效应理论有了深入的研究，并取得了丰硕的成果。

Many Western scholars also took this opportunity to study the tax effect of capital structure , and resulted in a lot of classic literature .

在纳税筹划过程中，要依据税收效应理论、税收调控理论和有效纳税筹划理论，要遵循纳税筹划的合法性、筹划性、兼顾性和目的性原则。

In the tax planning process , based on revenue effect theory , control theory and effective tax planning tax theory , it is necessary to follow the legitimacy of tax planning , planning , balanced and objective principles .

从税收乘数效应理论角度怎样解释该现象？

How to explain this phenomenon by the tax multiplier effect theory ?

理论研究表明企业所得税是影响企业资本结构的重要因素。西方有关企业资本结构的税收效应的理论和实证研究文献十分丰富，而我国在这方面的研究则稍显单薄。

Empirical study shows that income tax is one of the important factors that affect corporate capital structure .

第一节，企业税收效应优化理论的解读，简要回顾了各理论的核心学说，并进行了简要评析，为后面的优化企业税收效应安排奠定了理论基础。

The first section unscrambles the enterprise taxation effect optimization theory , look back at the core doctrine of every theory and makes brief comments thereof , which lays a theoretical foundation for optimizing enterprise taxation effect arrangement in the latter part of the article .

该模型的提出为第三、第四章研究公司资本结构和股利政策的税收效应提供了理论基础。

A general equilibrium model about tax effect on the corporate dividend policy is constructed at the end of this section .

因此，对有关税收就业效应的理论进行分析研究，针对我国的现状，尝试建立一个税收就业效应的理论分析框架有十分重要的现实意义。

Therefore , it has a great significance to sum up the various theoretical views and attempts to establish a theoretical analysis framework about the tax effects on employment .