on this basis, the current situation of taxation regulation of thin capitalization in our country is debated and a sound direction is proposed.
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。
secondly, it analyzes the causes of thin capitalization and its performance;
其次则浅析浅析了资本弱化避税产生的理由及其表现方式;
synthesizes many factors, we believed that our country should establish a relatively complete thin capitalization tax system, but it should postpone in the mid-west area execution.
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。
establishing tax system of thin capitalization in china is necessary, …
安全港规则模式是我国资本弱化税制建立的现实选择。
the thesis compared and analyzed the two main kinds of thin capitalization rules in some developed countries, which are 「arm's length principle」 and 「fixed ratio approach」.
本文比较分析了发达国家目前主要采用的两种规制资本弱化的方法,即「正常交易原则」和「固定比例法」。
with respect to the damage and impacts on the tax revenue from thin capitalization, many countries have adopted specific thin capitalization rules to limit tax avoidance by thin capitalization.
由于资本弱化严重影响了东道国的税收收入,违背税收中性原则,许多国家纷纷制定资本弱化规则来规制利用资本弱化进行避税的行为。