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随着经济全球化的不断深化,建立适合我国国情的防范资本弱化税收体系迫在眉睫。本文从我国当前资本弱化的现状出发,在借鉴他国经验的基础上,提出了构建我国反资本弱化税收体系的一些建议。
With the continuous deepening of economic globalization, it is imminent to establish a tax system that is suitable for the national conditions of our country to weaken the capital. Based on the current situation of weakening capital in our country and based on the experience of other countries, this paper puts forward some suggestions on how to construct a weakening tax system in China.