税源保障下的资本弱化规制

Thin Capitalization Rules under the Protection of Tax Source

基于税源保障的理念,我国所得税法中的"资本弱化"规则与国际通行规则相比,仍存不足。为此,需优化安全港模式中的度量指标,设定更具操作性和可行性的资本弱化规制措施,规制资本弱化适用范围,多种方法交叉应用,定期核查企业财报,构建、完善我国资本弱化税制规制体系。

Based on the concept of tax source protection,the thin capitalization rules in China’s income tax law is still insufficient,compared with the common international rules.Therefore,the paper puts forward optimizing the safe harbor model in the metric,setting the more operational and feasible measures of thin capitalization rules,regulating the scope of thin capitalization and the cross-application of multiple-methods,checking the corporate earnings regularly,constructing and improving China’s tax system of thin capitalization.