Research on the Fiscal Treatment Effects of Debt Financing in Retail Industry

DOI

10.2991/essaeme-15.2015.52How to use a DOI?

Keywords

Public companies in retail industry, Fscal treatment; Debt financing, The structure of debt source, The structure of debt term

Abstract

The retail industry in our country relies on current debt excessively for a long time, and the bank loan is its main financing channels at all time. At the same time, the bond financing is highlighted. Some financing way are main financing ways for retail industry in our country. For example, issuing financing invoice or convertible bonds and so on. But the creditors do not fully present the status and the role in company management. The structure of debt source and the structure of debt term are not reasonable, and the positive fiscal treatment effects of debt financing do not work fully in public companies in retail industry. We make a practical research on the fiscal treatment effects of debt financing of public companies in retail industry and reveal the problems through updated fiscal data of public companies in retail industry in the paper.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jing Wang
PY  - 2015/10
DA  - 2015/10
TI  - Research on the Fiscal Treatment Effects of Debt Financing in Retail Industry
BT  - Proceedings of the 2015 International Conference on Economics, Social Science, Arts, Education and Management Engineering
PB  - Atlantis Press
SP  - 234
EP  - 238
SN  - 2352-5398
UR  - https://doi.org/10.2991/essaeme-15.2015.52
DO  - 10.2991/essaeme-15.2015.52
ID  - Wang2015/10
ER  -