中文摘要：

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。

英文摘要：

Using the filtered listed company between 2002 and 2005 as the sample data, this paper has made an empirical analysis on the effect of income tax on listed company＇s capital structure in China. In this study, the impact of the cash bonus and capital gains tax rate has also been incorporated into the scope of study. The results show that the relationship between the corporate tax and the short-term debt is apparent and positively related; but, for the long-term debt, the relationship is not conspicuous; the tax rate difference between cash bonus and capital gains also significantly affects the listed company＇s capital structure and impels the equity financing tendency.