（毕业学术论文设计）-新税法环境下规制资本弱化策略分析.docVIP

******* 本科毕业设计(论文) 新税法环境下规制资本弱化策略分析设计(论文)题目: 新税法环境下规制资本弱化策略分析 指导教师： 学 号： 姓 名： 　　　　　　　　院（部）　　　　　　　　 专业 届 *****学院教务处制 年 月 日 山东经济学院学士学位论文 PAGE PAGE 11 摘要 资本弱化能够让投资者获得更大的利润，现在采用资本弱化形式进行避税，已成为内资和外资企业避税的新动向，并越来越多的被企业利用。在我国，在新税法环境下虽然采取了多方面的措施来防止资本弱化的侵蚀，并取得了良好的效果，但是，这些规定也存在着弊端，为了更好的规制资本弱化，我国需要进一步探索。资本弱化已成为国际社会普遍关注的问题，其他国家在应对这个问题上比我国更成熟，这为我国提供了丰富的经验，结合我国国情，从实际出发，我国可以通过采取固定比率法，制定合适的债务/股本比率，加强宣传及人才培养、加强国际合作、加大处罚力度等措施来完善我国的资本弱化规制。 关键词：资本弱化；新税法；固定比率；避税 On the Capital Dilution Strategy under the New Taxation ABSTRACT Capital dilution could make much more profits for investors，now using capital dilution to avoid tax has become new trend of tax avoidance for domestic and foreign companies，and it is used more and more by these companies. Though under the new tax law our country has taken various measures to prevent the erosion of thin capitalization，these measures also have disadvantages，in order to effectively regulate thin capitalization，much explorations are needed. Thin capitalization has become the common concern of the international community, other countries in dealing with this issue are more mature than China, and this provides a wealth of experience for our country. Practically, according to situation of our country, we can take various measures such as fixed rate，formulate an appropriate debt / equity ratio ，strengthen publicity and personnel training ，strengthen international cooperation，increase penalties and so on to perfect the regulation of thin capitalization. Keywords: capital dilution；new taxation； fixed ratio； Avoid tax 目录 TOC \o 1-4 \h \z \u HYPERLINK \l _Toc261171355 一、我国新税法对资本弱化的规制及存在的问题 PAGEREF _Toc261171355 \h 1 HYPERLINK \l _Toc261171356 （一）资本弱化概述 PAGEREF _Toc261171356 \h 1 HYPERLINK \l _Toc261171357 1.资本弱化的定义 PAGEREF _Toc261171357 \h 1 HYPERLINK \l _Toc