Notice of RetractionAnalysis to influence of enterprise income tax to capital structure of Ningbo to be listed

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

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.