| 浅谈资本弱化及其税制 |
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| 引用本文： | 乐长征,郭磊. 浅谈资本弱化及其税制[J]. 特区经济, 2006, 0(12): 100-101 |
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| 作者姓名： | 乐长征 郭磊 |
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| 作者单位： | 九江学院,会计学院研究所,江西,九江,332005 |
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| 摘 要： | 资本弱化既是一个国际问题也是一个国内问题。造成资本弱化的原因有经济发展的不平衡、制度的缺陷和差异以及经济人的功利性等。综合诸多因素,笔者认为我国应建立相对完备的资本弱化税制,但应暂缓在中西部地区执行。
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| 关 键 词： | 资本弱化 资本弱化税制 利益权衡 |
On capital weakening and its tax system |
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| Le Chang Zheng,Guo Lei. On capital weakening and its tax system[J]. Special Zone Economy, 2006, 0(12): 100-101 |
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| Authors: | Le Chang Zheng Guo Lei |
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| Abstract: | Thin capitalitation is the international question and also a internal question,The ressons of Thin Capitalization is various ,Synthesizes many factors ,we believed that our country sbould establish a relatively complete thin capitalization tax system,but it should postpone in the midwest ares execution. |
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| Keywords: | Thin capitalization Thin Capitalization Rules Renefit measure |
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