浅析资本弱化与外资避税  

Analysis of thin capitalization and tax avoidance of foreign enterprises

作　　者：冯倩[1] 

机构地区：[1]中央财经大学会计学院,北京100081

出　　处：《重庆工商大学学报（西部论坛）》2006年第6期73-76,共4页Journal of Chongqing Technology and Business University:West Forum

摘　　要：随着现代资本结构理论的发展,国内外企业都在学习如何在实务中对其加以灵活应用,使企业价值最大化。资本弱化就是这样一种应用,其目的在于企业通过资本结构安排,改变其纳税义务,起到避税的作用。目前,来自发达国家的外资企业在这一避税手法的使用上已达到了十分成熟的阶段,再加上我国现行税制框架尚未对资本弱化进行识别、规范和控制,造成了我国大量的税收利益流失。另外,在我国已逐渐认识到问题的紧迫性的情况下,如何进行监管和控制也是一个很大的技术难题。With the developing of modern capital structure flexibly use the theory in practice to maximize the value of the theory, the enterprises at home and abroad are learning how to enterprises. Thin capitalization is such an application and its objective is that the enterprises use capital structure arrangement to change the obligation duty to pay tax and to avoid paying tax. Currently, the foreign enterprises from advanced countries are good at using the method of tax avoidance to erode a lot of China ＇s taxes because, currently, China＇s taxation system framework has not understood, standardized and controlled thin capitalization. Meanwhile, under the situation of that China has gradually recognized the urgency of this issue, how to monitor and control the taxation is a big technological difficulty.

关 键 词：资本弱化 避税操作 固定比率法 正常交易法 

分 类 号：F275[经济管理—企业管理] F812.42[经济管理—国民经济]