摘要
资本弱化避税是国际税收领域中常见的避税手段,但目前我国对资本弱化的研究,不是局限于自然人关联方,就是局限于公司关联方;在对公司关联方的资本弱化避税研究中,主要研究跨国企业之间的资本弱化,而对关联双方企业属于同一个国家居民纳税人的研究几乎没有,由此得出片面的判断和结论。事实上,不同类型的关联方其避税原理和避税程度是不一致的。
Through playing down capitalization to avoid paying extra taxes can be a very common means of tax avoidance internationally. At present in China a research on this is either limited to human tax payers or companies concerned ordy; In the research of how companies may avoid taxes through playing down capitalization,main resources have been put on the playing down capitalization be- tween international enterprises and very little has been done on the researches of company resident locally, which may result in one sided conclusion and judgments. In fact, it is not uniform that relation square it of different type avoids tax principle and avoids tax level.
出处
《陕西行政学院学报》
2008年第2期98-100,共3页
Journal of Shaanxi Academy of Governance
关键词
资本弱化
自然人关联方
公司关联方
避税原理
playing down capitalization
human tax payer
company concerned
principles of tax avoidance.
作者简介
刘剑锋（1960-），男，陕西渭南人，副院长，主要从事管理学理论问题研究；
董再平（1970-），男，湖南耒阳人，财政系副教授，博士研究生。主要从事财政理论问题研究。
