资本弱化税制的比较分析及对我国的启示

本文对正常交易法和固定比例法两种规制资本弱化税制进行了比较研究后认为,正常交易法由于依据个案进行判断,因而精确和公正,但却以牺牲法律效率为前提;固定比例法虽然具有任意性和不精确性的特点,但其提高了企业的预见性,节约了税务机关的行政成本和纳税人的奉行成本,具有法律的效率优势。而后,分析了构造固定比例法四个要素。在此基础上,对我国目前资本弱化税制现状进行了分析,并提出了完善的方向。

Comparable Analysis on Taxation Regulation of Thin Capitalization and Its Reference for China

This article researches two approaches on taxation regulation of thin capitalization: arm's length approach and fixed ratio approach.Arm's length approach is accurate and fair for its judgment on the basis of the case,but it is on the premise of giving up the law efficiency;fixed ratio approach,which has the features of arbitrariness and uncertainty,improves the predictability of enterprise,and saves the administrative costs of tax authorities and pursuing cost of taxpayers,and has the advantage of the law ...