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资本弱化是一种隐蔽的避税方式,在过去,我国对这一领域的立法基本为空白。2008年实施的新企业所得税法对资本弱化的规制还很不完善,总的来讲主要解决的是立法的有无问题,相关实施细则也只是对一些指标作出最基本的规定。本文旨在通过对现有立法的分析,提出一些具备可操作性的改进建议。
Capital weakening is a hidden tax avoidance method. In the past, our country’s legislation in this area was basically blank. The implementation of the new Enterprise Income Tax Law in 2008 is still far from perfect the regulation of the capital weakening. In general, the solution to the problem is whether there is legislation or not, and the relevant implementation rules only provide the most basic provisions for some indicators. The purpose of this paper is to propose some feasible suggestions for improvement through the analysis of the existing legislation.