俄罗斯资本弱化制度及其对我国的启示  

The Thin Capitalization Rules in Russia and Their Enlightenment to China

作　　者：肖学旺 赵军[1] 罗君尧 XIAO Xuewang;ZHAO Jun;LUO Junyao

机构地区：[1]新疆大学经济与管理学院 [2]俄罗斯圣彼得堡国立大学法学院

出　　处：《税务研究》2023年第7期97-103,共7页

基　　金：新疆维吾尔自治区社会科学届联合会项目“高质量推进国际陆港区建设研究”(项目编号:22ZX016)的阶段性研究成果。

摘　　要：资本弱化制度是提高税收确定性、防范税基侵蚀和利润转移的重要手段。俄罗斯资本弱化制度立法层级和关联债资比例门槛较高,调整方法科学合理,并在典型案例的判定中不断更新完善,对资本市场的健康发展起到了积极作用。立足我国资本弱化征管实践中存在的问题,借鉴俄罗斯关于资本弱化征管的经验,我国应从厘清法律与税收规范性文件关系、修订调整方法、提高关联债资比例门槛、协调资本弱化制度与税收协定和其他反避税法规关系等方面入手,进一步完善资本弱化制度。Thin capitalization rules are important tools to improve tax certainty and prevent base erosion and profit shifting.The thin capitalization rules in Russia are enacted by higher level legislature and featured with a relatively high threshold for debt-to-equity ratio between related parties.Also,they are adjusted through scientific and reasonable methods,and updated and improved continuously through the determination of typical cases,so that they play a positive role in the healthy development of the capital market.Based on the problems existing in the practice of thin capitalization administration in China,drawing on the experience of Russia,it is suggested that China should further improve its thin capitalization rules by clarifying the relationship between laws and tax regulatory documents,revising the tax adjustment methods,raising the threshold for debt-to-equity ratio between related parties,and coordinating the thin capitalization rules with tax treaties and other anti-tax avoidancerules.

关 键 词：反避税规则 资本弱化 税收协定 受控外国企业 

分 类 号：F812.42[经济管理—财政学] F151.2