资本弱化税务筹划分析

Analysis of Thin Capitalization and Tax Planning

现代资本结构理论通过资本结构优化实现企业价值最大化。而企业所得税法中资本弱化反避税条例改变了资本弱化税务筹划的税收管制环境和避税空间,所以研究新环境下的资本弱化筹划管理具有现实意义。

The theory of modern capital structure realizes the maximization of enterprise value through capital structure optimization.The anti-avoidance tax regulations of thin capitalization in the enterprise income tax law change tax controlling environment and tax avoidance space of thin capitalization tax planning.So it is significant to study the tax planning management of thin capitalization under the new environment.