防范跨国公司资本弱化避税的国际经验与借鉴

International experience and lessons from prevention of multinationals'tax evasion by means of thinning capital

跨国公司通过资本弱化避税,造成国家税收流失。世界各国纷纷制定相关法规防范资本弱化,我国反资本弱化的相关法规制度尚不完善,因此在大力引进外资,促进资源合理配置的同时,迫切需要借鉴发达国家的经验,采取相应的措施防范跨国公司资本弱化避税。

The MNC tax avoidance through thin capitalization caused to the loss of the state tax moneys. Countries of all over the world formulated the rules concerned to prevent thin capitalization. The regulations concerned in our country are not perfect. We are urgent to take effective measures to prevent thin capitalization through referring to the experience of developed countries in this aspect. At the same time we should contact it to energetically input foreign capital and optimize the allocation of resources.