Abstract：In view of the computing problem of cost rate of debt capital, based on the theory of MM capital structure of the company income tax, adopting the method of inductive analysis, it is demonstrated that the calculation of weighted average cost rate of capital can be conducted by using the cost rate of pre-tax debt capital in two aspects and illustrates the relation between cost rate of debt capital and weighted average cost rate of capital under the influence of income tax. This research result is to provide references of calculation of weighted cost rate of capital.
作者简介: 张忠仁（1958-），男，辽宁 大连人，副教授，主要从事财务管理方面的研究。
张忠仁. 所得税影响下的债务资本成本率分析[J]. 辽宁工程技术大学学报(社会科学版), 2016, 18(6): 850-.
ZHANG Zhongren. Analysis of the cost rate of debt capital under the influence of income tax. Journal of Liaoning Technical University), 2016, 18(6): 850-.