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我国有关防止资本弱化的规定散见于各法律法规之中,资本弱化问题并未得到很好的解决。完善我国防止资本弱化法制的建议包括:严格资本金管理制度;选择固定比率法限制利息扣除;调整关联方控制标准限制;统一居民和非居民投资者适用标准;修订双边税收协定;强化防止资本弱化避税的征管措施。
China’s provisions on preventing the weakening of capital are scattered in all laws and regulations, and the problem of weakening capital has not been well resolved. Suggestions for perfecting the legal system for preventing capital weakening in our country include: strict capital management system, restriction of interest deduction by a fixed ratio method, adjustment of control standards restrictions of related parties, harmonization of applicable standards for resident and non-resident investors, revision of bilateral tax treaties, Tax collection and management measures.