债务性融资界定之税法思考

债务性融资是最具有创新性的领域之一。构建合理的税收法律制度是促进和规范债务性融资发展的重要保障。由于债务性融资工具与活动的日益复杂,厘清＂债＂、＂利息＂两个特定范畴是从税法角度认定债务性融资的基础。笔者力求结合我国与美国税法的相关规定和实践,对债务性融资中的特定范畴进行分析,探讨债务性融资的税法认定,促进相关税法规范的构建与适当运用。

Clarification of Debt Financing For Tax Purpose

Debt financing is a field with long history and full of creativity.Tax system has its great influence on the development of debt financing.Because of the increasing complexity of debt instruments and arrangement of debt financing transactions,it is important to clarify the meanings of "indebtedness" and "interest" for tax purpose,which are the fundamental terms in this field.