我国防范资本弱化税制问题研究

发布时间：2018-06-28 16:30

本文选题：资本弱化 + 税制　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：资本弱化是对企业融资方式的一种描述,企业为了躲避纳税义务,人为的改变固有的融资模式,以更多的股权融资代替债权融资。从利益分配的角度来看,企业采取资本弱化的方式增加了企业所得税税前的扣除额,增加了企业自身的利益,但是却对国家的经济利益造成了损害,国家财政收入的绝大部分来源于税收,而财政收入是国家政治、经济、社会各项职能的物资基础,财政收入的减少会直接影响国家职能的发挥,所以世界上大部分国家都建立了防范资本弱化税制。本文共分为五章。第一章为引言,介绍研究的对背景及意义,并对国内外学者关于资本弱化税制的研究进行综述。第二章是对防范资本弱化税制的理论研究,分析防范资本弱化税制的作用机理,并阐述了防范资本弱化税制产生的原因和必要性。第三章是我国防范资本弱化税制的现状及存在的问题,通过对《企业所得税法》、《特别纳税调整实施办法》征求意见稿等对资本弱化税制规定的研究,并结合现实中的情况,描述我国防范资本弱化税制的现状及问题。第四章为防范资本弱化税制国际比较与借鉴,通过研究比较其他国家防范资本弱化税制,得出有益的经验借鉴。第五章针对当前我国存在的问题提出有针对的性的解决方法,通过前几章的阐述并结合自己的思考,给出具有一定可行性的建议。
[Abstract]:Capital weakening is a description of enterprise financing. In order to avoid tax obligations, enterprises artificially change the inherent financing mode and replace debt financing with more equity financing. From the perspective of benefit distribution, enterprises adopt the method of capital weakening to increase the amount of deductions before income tax, increase the interests of the enterprises themselves, but do harm to the economic interests of the country. Most of the national revenue comes from taxation, and the fiscal revenue is the material basis of the political, economic and social functions of the country. The reduction of the fiscal revenue will directly affect the exertion of the functions of the state. So most countries in the world have set up a tax system to guard against capital weakening. This paper is divided into five chapters. The first chapter is the introduction, introduces the background and significance of the research, and summarizes the domestic and foreign scholars' research on the capitalization weakening tax system. The second chapter is a theoretical study on the prevention of capital-weakening tax system, analyzes the mechanism of preventing capital-weakening tax system, and expounds the reasons and necessity of preventing capital-weakening tax system. The third chapter is the current situation and existing problems of preventing the capitalization weakening tax system in our country. Through the research of the enterprise income tax law, the draft of the special tax adjustment and the draft of soliciting opinions, and combining with the actual situation, the third chapter is the research on the capital weakening tax system. This paper describes the current situation and problems of preventing the tax system of capital weakening in China. The fourth chapter is to prevent the international comparison and reference of capital weakening tax system, through the study and comparison of other countries to prevent capital weakening tax system, draw useful experience. In the fifth chapter, the author puts forward some solutions to the problems existing in our country, and gives some feasible suggestions through the exposition of the previous chapters and the consideration of his own.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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