资本弱化:理论、现状及其政策选择——基于中国的数据分析

Thin Capital:Theory,Reality and Policy Based on China Data

在企业税改革即将全面实行的大背景下,有效开展反避税工作对于真正实现内外资企业税负统一,促进公平竞争意义重大。在众多的避税手段中,资本弱化手段因其隐蔽和复杂性,一直没有得到足够的重视。因此,加强资本弱化问题的研究,具有较强的现实意义。本文先从理论上阐述了资本弱化背后的经济动因,然后分析了我国资本弱化的实际情况,最后,基于我国两税合并、银行业全面对外开放的现实情况,笔者就如何构建防范资本弱化的税收体系,提出了若干政策建议。

In the course of the unification of Chinese Corporate Income Tax,it is important for us to build an effective system to prevent tax evasion,which will help to realize the same corporation tax burden between the Chinese enterprises and the foreign ones and keep fair competition.Although many researches have been made on the tax evasion of the foreign enterprises,thin capital,as a way to tax evasion,attracted little attentions for its concealment and complexity.So it is necessary for us to make a full study on it.The paper first studies the thin capital in theory,and then analyzes the reality in China and its influence on economy.Finally,it gives some policy suggestions on how to consummate a taxation to prevent tax evasion through the way of thin capital.