安全港模式:我国资本弱化税制建立的现实选择

Safe Harbor Model:the Real Choice of Establishing Tax System of the Thin Capitalization in China

针对跨国纳税人利用资本弱化进行避税,从20世纪80年代起西方许多发达国家建立起了资本弱化税制来规制这种避税行为。目前,西方国家防止资本弱化通行的做法主要采用安全港规则和正常交易规则两种。在经济全球化的条件下,我国的资本弱化避税问题同样是不可避免,因此借鉴西方国家成功做法,建立我国的资本弱化税制是十分必要的。安全港规则模式是我国资本弱化税制建立的现实选择。

The thin capitalization is a new way for multination~ taxpayer to avoid tax payment. Many developed countries in west have established tax system of thin capitalization to avoid the problem since 80＇s in Last century. At the current, The west countries have adapted both Safe Harbor Rule and Normal Trading Rule for avoiding the thin capitalizaation. In the economical globallzation, we wiU face the same problem of the thin capitalization.Establishing tax system of thin capitalization in China is necessary, it win be based the international experiences. The safe Habbor model is a choice of tax system of the thin capitalization in China.