资本弱化

为了减轻投资过程中产生的税负，国际投资者开始采用各种方法来避税，资本弱化是其中一种避税方式。

To relieve the tax burden of investment , international investors get down to taking measures to avoid tax . Thin Capitalization is one of the measures .

第四部分采用案例分析的方式对涉外税收流失的手段进行了分析，包括转让定价，资本弱化，避税地避税等手段。

The fourth part analyzes the ways of foreign-related tax loss in some case studies , included transfer pricing , thin capitalization , tax havens and so on .

第二章介绍了外企避税的常用方法，如转移定价、利用国际避税地、资本弱化等；

In Chapter two , it introduces common used methods of ITA .

论中国规制资本弱化税法的完善

On the Perfection of China 's Tax Rules of Regulating Thin Capitalization

资本弱化税制的国际比较与借鉴

An International Comparison of Thin Capitalization Rules and Their Implications for China

资本弱化既是一个国际问题也是一个国内问题。

Thin capitalization is the international question and also a internal question .

本章中还探讨了资本弱化和股息剥离这两类特殊经济关系下某些国内税法中的股息概念。

The chapter also introduce dividend concept in thin capitalization situation and dividend-stripping situation .

利息或是股息&资本弱化规则适用引发的定性识别冲突问题

Interest or Dividend ? & Thin Capitalization Has Caused the Issue of Qualitative Recognization

如何更有效的防范资本弱化是当前各国面临的一大难题。

It is a challenge for various countries to take precautions against thin capitalization .

对资本弱化进行规制的思考

Reflect upon Legal Regulation of Thin Capitalisation

正常交易原则及其方法并非管制资本弱化行为的有效方法。

The Arm 's length principle is not an effective method of regulating thin capitalization .

资本弱化是当前国际国内避税的一种更隐蔽的行为。

Thin capitalization is currently a more subtle way to avoid tax both internationally and domestically .

防范资本弱化的税收对策

Tax Precautions against Thin Capitalization

安全港模式：我国资本弱化税制建立的现实选择

Safe Harbor Model : the Real Choice of Establishing Tax System of the Thin Capitalization in China

与资本弱化、税收协定滥用、转移定价等方式一样，在避税港建立受控外国公司也是跨国公司经常使用的一种避税方式。

Besides thin capitalization , transfer pricing , Controlled Foreign Company is also a method that transnational corporation uses for tax evasion .

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。

On this basis , the current situation of taxation regulation of thin capitalization in our country is debated and a sound direction is proposed .

因此，借鉴防止资本弱化避税的安全港规则在发达国家的应用实践，对建立我国的资本弱化税制是十分必要的。

Therefore , it is necessary to draw lessons from the practice of the safe harbor rule in developed countries and establish our own thin capitalization tax system .

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。

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 .

资本弱化就是这样一种应用，其目的在于企业通过资本结构安排，改变其纳税义务，起到避税的作用。

Thin capitalization is such an application and its objective is that the enterprises use capital structure arrangement to change the obligation duty to pay tax and to avoid paying tax .

如电子商务避税，资本弱化避税，利用金融衍生工具避税等等。

The new forms and tricks of international tax evasion have appeared , Such as the tax evasion of electronic commerce , weakening capital and financial derivative tool and so on .

一方面，社区制度资本弱化，主要表现为社区法律创制滞后、社区自治组织发育不良及社区参与网络不健全。

On one hand , the community system weakening capital , mainly for the community legislation lag , community autonomy organization dysplasia and community participation in the network is not perfect .

因此本文立足我国的现状，和其他国家对这个问题的理论和法治经验，提出完善我国资本弱化规则的若干建议。

This article is based on the present situation in China as well as the theories and experiences from other countries on this issue , and put forward a number of recommendations on thin capitalization rules .

本章主要从传统的转让定价避税方式到目前逐渐兴起的资本弱化、受控外国企业、成本分摊协议等避税方式逐一进行了详细分析。

This chapter gives a detailed analysis on the ways of tax avoidance , from the traditional way of price transferring to the gradual rise of weakening capitalization , controlled by foreign enterprises and cost-sharing agreement .

针对跨国纳税人利用资本弱化进行避税，从20世纪80年代起西方许多发达国家建立起了资本弱化税制来规制这种避税行为。

The thin capitalization is a new way for multinational taxpayer to avoid tax payment . Many developed countries in west have established tax system of thin capitalization to avoid the problem since 80 's in last century .

为提高税法的确定性和适用效率，我国应该利用两税合一的契机，建立和完善以固定比例法为主、正常交易原则为辅的资本弱化税制。

In order to enhance tax law 's certainty and its efficiency of enforcement , China should make full use of the opportunity of integrating two enterprise income tax law systems to perfect the tax legislation on thin capitalization .

通过分析资本弱化实际案例，力图总结归纳出企业利用资本弱化避税的一些特点和共性，探讨我国资本弱化税制现状及存在的问题。

Through analyzing actual cases of thin capitalization , the author tries to conclude some characteristics and commonness of tax avoidance that enterprises applied with the help of thin capitalization , and probes into the current situation and problems of tax system of the thin capitalization in China .

在采用固定比例法设计中国的资本弱化税制时，应结合中国的国情实际，一方面要尽可能地使其接近正常交易原则，另一方面也要确保该方法的灵活性。

When designing the tax rules regulating thin capitalization in the Fixed Ratio Approach , China should take her practical situations into consideration , making them as close as possible to the Arm 's length principle on the one hand , and ensuring their flexibility on the other hand .

本文认为，我国税务机关应当深入了解国际避税的性质、特点和方式，借鉴国外转让定价调整、反资本弱化避税、避税港对策税制等经验，完善税收立法，提高我国国际反避税能力。

As far as our country is concerned , the tax administration should have a deep understanding of characters , features , and ways of international tax - avoidance , draw on the experiences from other countries to perfect tax legislations and enhance the abilities of international anti - tax-avoidance .

然而，由于受转型经济和教育制度大环境的约束，我国企业在对员工教育培训方面的投资严重不足以及投资效益不高等因素，成为中国企业实力和竞争力在人力资本层面弱化的主要原因。

But being restrained by transforming economy and education system , our enterprises do insufficient investment in the staffs ' education and training . Its investment benefit is not high . These are the main reason why China enterprises strength and competitive ability is weakened .

随着我国法定资本制度的弱化，瑕疵出资的情形层出不穷，给公司本身、其他股东以及公司债权人都带来了多方面的隐性风险。

With the weakening of our statutory capital system , defective capital contribution emerges endlessly and this brings many hidden risks to the company itself , other shareholders and the creditors of the company .