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dc.contributor.advisor廖益新
dc.contributor.author刘阳
dc.date.accessioned2016-02-14T02:17:05Z
dc.date.available2016-02-14T02:17:05Z
dc.date.issued2011-12-09 16:51:39.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/22592
dc.description.abstract资本弱化是指基于避税的目的,在企业融资方式的选择上,故意降低股本的比重,提高负债的比重,以负债方式替代募股方式进行的融资。资本结构表现出负债比例超常大于股本比例。 世界多数国家制定资本弱化规则,限制以避税为目的的资本弱化安排。各国基于本国经济发展需要立法,因此具体规制存在差异性。中国在2008年1月开始实施的《中华人民共和国企业所得税法》中首次规制资本弱化,后续又以条例形式对其解释和细化。与发达国家的规制相比,中国资本弱化税制的完整性和可操作性还需完善。目前实践中也没有引起征纳双方的重视,规制效果还未体现。 本文通过对资本弱化基本概念和理论的研究,对比国际上采用的主要规制方法,详细分析了中...
dc.description.abstractThin capitalization represents the practice of raising capital through incurring debts instead of floating stocks, as the chosen corporate mode of financing. It is specifically reflected in the deliberate reduction of the proportion of share capital and increase of the proportion of debt. Its underlying purpose lies in tax avoidance. As a result, the capital is made up of a much greater proportion...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=31383&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=33123
dc.subject资本弱化
dc.subject固定比例法
dc.subject正常交易法
dc.subject中国资本弱化税制
dc.subject税收协定
dc.subjectThin Capitalization
dc.subjectFixed Ratio&Arm's Length Principle
dc.subjectChina Thin Capitalization Rules
dc.subjectTax Treaties
dc.title中外资本弱化税制比较和借鉴
dc.title.alternativeA Comparative Study on International Thin Capitalization Rules and Their Chinese Counterpart and the Former's Value of Reference for the Latter
dc.typethesis
dc.date.replied2011-12-03
dc.description.note学位:法律硕士
dc.description.note院系专业:法学院法律系_法律硕士(JM)
dc.description.note学号:X2006120152


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