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本文分析了我国资本弱化税制的特征,并在借鉴美、英等国资本弱化税制立法经验的基础上,从关联方认定标准、区分贷款类型、明确独立交易原则适用条件、完善税收协定等方面提出完善我国资本弱化税制的建议。
This paper analyzes the characteristics of our country’s capital weakening tax system and draws lessons from the legislative experience of the capital weakening tax system in the United States and Britain from the experience of the relevant parties in identifying the standard, distinguishing the types of loans, clarifying the applicable conditions of the independent transaction principle and perfecting the tax agreement Suggestions on perfecting our country’s capital weakening tax system.