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对资本弱化现象进行深入探讨和制定适合我国国情的资本弱化税制,在有效维护国家利益的同时促进国内经济平衡发展具有重要的理论和现实意义。借鉴西方国家成功做法,以安全港规则模式建立我国资本弱化税制是一种现实的选择。我国应该从准确区分股本和债务资本,调整关联方认定标准,制定合适的债务/股本比率等方面入手,构建我国的反资本弱化税收体系。
It is of great theoretical and practical significance to conduct an in-depth discussion of the phenomenon of capital weakening and make a capital weakening tax system that suits our national conditions so as to effectively safeguard the national interest and promote the balanced development of the domestic economy. It is a realistic choice to draw lessons from the successful practices of the western countries and establish the capital weakening tax system based on the safe harbor rules. China should start from the aspects of accurately distinguishing between capital and debt capital, adjusting the standard of affirmation of related parties and formulating the appropriate debt / equity ratio, so as to construct a tax system of weakening anti-capital in our country.