首页 | 本学科首页   官方微博 | 高级检索  
     

资本弱化税制的国际比较与借鉴
引用本文:曹洋. 资本弱化税制的国际比较与借鉴[J]. 涉外税务, 2007, 227(5): 43-47
作者姓名:曹洋
作者单位:中国人民大学财政金融学院,北京,100872
摘    要:资本弱化税制旨在避免纳税人通过人为提高债务融资比例、规避纳税义务。发达国家在防范资本弱化避税方面积累了成功的经验,建立了比较完善的资本弱化税制。借鉴他们的经验,结合我国当前资本市场的状况,我国有必要引入安全港规则,从规范关联方定义、确定合理的债务/权益比率等方面入手,建立较为完善的资本弱化税制。

关 键 词:资本弱化  关联企业  固定比率法  正常交易法

An International Comparison of Thin Capitalization Rules and Their Implications for China
Yang Cao. An International Comparison of Thin Capitalization Rules and Their Implications for China[J]. International Taxation In China, 2007, 227(5): 43-47
Authors:Yang Cao
Abstract:The paper argues that thin capitalization rules intend to prevent taxpayers from dodging their tax liabilities by ways of increasing debt finance proportions. Developed countries have achieved a lot against tax avoid- ance using thin capitalization, and have already estab- lished comparatively mature thin capitalization rules. Drawing from their experiences and combined with the status quo of our capital market, it is necessary to bring in Safe Harbor Approach and to perfect our thin capitalization rules by standardizing the definition of Associated Enterprise, establishing a rational Debt/Equity Ratio and so on.
Keywords:Thin capitalization Associated enter- prise Fixed debt/equity ratio approach Arms' length approach
本文献已被 CNKI 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号