随着国际经济合作领域的拓展,资本弱化作为一种投资和税收安排,已成为跨国公司的理性选择,而由此引起的国家税收权益流失,也越来越多地受到政府及社会各界的高度关注。基于此,从税收的角度深入研究并妥当处理资本弱化问题,不仅有助于维护国家的税收权益,还有助于促进外国投资的增长。 With the expansion of the field of international economic cooperation, the weakening of capital as an investment and tax arrangement has become the rational choice of multinational corporations, and the loss of state tax rights and benefits caused by it has also been increasingly influenced by the government and all walks of life attention. Based on this, in-depth study from the perspective of taxation and the proper handling of the problem of capital weakening will not only help to safeguard the taxation rights and interests of the country, but also help promote the growth of foreign investment.