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税法对于企业支付利息和股息的不同规定使得资本弱化成为跨国企业常用的避税手段。目前资本弱化规制方法—正常交易原则和安全港模式,都无法有效规避企业的资本弱化行为。本文详细分析了资本弱化税制的缺陷及其产生的原因,并在此基础上,提出了优化安全港模式中的度量指标、将税率差作为客观的辨识标准、建立辅助性资本弱化规制措施、增强对资本弱化避税驱动机制和机理的识别等完善我国资本弱化税制的相关政策建议。
The different provisions of the tax law on the payment of interest and dividends by enterprises make the capital weakening a commonly used means of tax avoidance by multinational corporations. At present, the capital weakened regulation methods - the normal trading principle and the safe harbor model, can not effectively circumvent the enterprise’s capital weakening behavior. This paper analyzes the defects of the capital weakening tax system and its causes in detail, and on this basis, puts forward the measurement index in the optimization of safe harbor mode, using the tax rate difference as objective identification criteria, establishing auxiliary capital weakening regulatory measures and enhancing Suggestions on Perfecting the Policy of Weakening Capital in our Country to Identify the Driving Mechanism and Mechanism for Weakening Tax Avoidance in Capital.