目次一、美国资本弱化税制的确立及分析二、对美国资本弱化税制改革有重大影响的几个政府文件三、美国资本弱化税制改革的方向四、美国资本弱化税制改革的困境五、结语当前,世界上大多数国家的所得税制度一般都规定,在计算应税利润时,利息可以作为费用在税前扣除,而股利则只能作为税后利润分配,不能在税前扣除。美国所得税制度规定企业所得将被两次课税,第一次是当公司赚取利润时,对公司课征公司所得税;第二次是当股东收到股利或从出售股票中实现资本利得时,对股东个人征收个人所得税。这种 The first one is the establishment and analysis of the capital weakening tax system in the United States Two government documents that have a significant impact on the reform of the US capital weakening tax system The direction of the reform of the US capital weakening tax system The dilemma of the weakening of the tax reform in the United States Capital Conclusion Currently, In most countries in the world, the income tax system generally stipulates that when calculating taxable profits, interest can be deducted as expenses before tax, while dividends can only be distributed as after-tax profits and can not be deducted before taxation. The U.S. income tax system stipulates that corporate income will be twice taxed. The first is when the company makes profits, it levies corporate income tax on the company. The second is when shareholders receive dividends or capital gains from the sale of stocks, Personal income tax levied on individual shareholders. This