计算下列筹资方式的资本成本时，%1考虑企业所得税因索的是( )。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='28012' and id < 2297145 and id<>'2297145' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='28012' and id > 2297145 and id<>'2297145' order by id asc limit 5