本文将研究视角放在新《企业所得税法》特别纳税调整一章中的“资本弱化”条款上,借鉴国际反避税经验,结合跨国企业在中国的发展背景,在对比新企业会计准则和新《企业所得税法》及其《实施条例》中的相关条款的基础上,指出执行“资本弱化”税制力度不当可能造成的后果,并为提高该条款在税收实践中的可操作性提出了政策建议。 This dissertation focuses on the “weakening” clause in the chapter of special tax adjustment of the new “Corporate Income Tax Law”, draws on the experience of international anti-tax avoidance and combines with the background of the development of multinationals in China. On the basis of the relevant provisions in the new “Law of Enterprise Income Tax” and “Regulations for the Implementation”, it points out the possible consequences of improper implementation of the “capital weakening” tax system, and proposes to raise the operability of the clause in tax practice The policy recommendations.