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资本弱化是企业为了达到避税等目的而提高债务比重的行为,本文从具体案例出发,阐述了企业税收筹划的过程,进而对我国现行税制中关于资本弱化的反避税的问题提出了建议。
The weakening of capital is the behavior of enterprises to raise the proportion of debt in order to achieve tax avoidance. Based on the specific case, this paper elaborates the process of corporate tax planning and puts forward suggestions on the anti-tax avoidance of capital weakening in the current tax system in our country.