【作者】 陈媛媛；

【导师】 邵建华；

【作者基本信息】 苏州大学 ， 税务（专业学位）， 2017， 硕士

【摘要】 2008年我国在《企业所得税法》中设置了资本弱化规制条款,之后出台的《中华人民共和国企业所得税法实施条例》、《关于企业关联方利息支出税前扣除标准有关税收政策问题的通知》、《特别纳税调整实施办法(试行)》、《关于企业混合性投资业务企业所得税处理问题的公告》、《关于完善关联申报和同期资料管理有关事项的公告》则进一步对资本弱化问题进行了详细的规定,确定了我国防范资本弱化的方法是兼用安全港模式和独立交易原则,并对金融企业和非金融企业的安全港模式比率做出了明确的规定。这在一定程度上应对了我国合理的税收水平因企业资本弱化而降低的局面。但是这种应对资本弱化的方法,是否考虑到了不同行业之间所呈现的不同特点、所规定的安全港模式债资比率是否对呈现不同特点的行业都适用,特别是“一带一路”的提出,走出去企业面临更大的融资需求。现在的应对资本弱化的方法是否能满足企业正常的融资需求以及目前我国的资本弱化税制的规制方法是否能应对更加复杂的BEPS形势,以上将是本文所重点关注的内容。针对上述问题本文采用理论政策和数据分析相结合的方法。在理论分析中首先梳理了资本弱化相关的理论文献,借此廓清资本弱化的来龙去脉。其次,通过对资本弱化概念的界定和我国资本弱化税制的介绍,再结合我国上市公司及不同行业的资本弱化情况的分析,得出完善我国资本弱化的必要性和重要性。最后,对BEPS行动计划进行介绍,为下文完善我国资本弱化税制的建议做理论铺垫。在数据研究中,本文利用我国上市公司2014-2016年的财务数据,一方面对不同行业的资本弱化情况进行总体分析;一方面,对比了BEPS最佳实践方法中推荐的度量指标与我国采用的债资比度量指标,说明目前我国安全港模式采用债资比度量指标存在的不合理之处以及BEPS最佳实践方法可借鉴的内容。最后,结合前文的理论分析和数据分析,提出完善我国资本弱化税制的建议。更多还原

【Abstract】 The People’s Republic of China Enterprise Income Tax Law,which was promulgated in 2008 set up the thin capitalization regulation clause,followed by Regulations on the Implementation of Enterprise Income Tax Law of the People’s Republic of China,Notice of the Ministry of Finance and State Administration of Taxation on Taxation Policies Relating to the Standard for Pre-Tax Deduction of Interest Expense of Related Parties of the Enterprises,Implementing Measures for Special Tax Adjustment(Trial),Announcement on the treatment of enterprise income tax of enterprises with mixed investment and Announcement on the relevant matters concerning the improvement of the relevant declaration and the data management of the same period.These regulations make it clear that the methods of thin capitalization in our country is the combination of safe harbor mode and principle,besides the regulations for the debt-equity ratio of the financial and non-financial companies is also clear.Those regulations,to a certain extent,deal with the condition of our country reasonable level of taxation is weakened by the thin capitalization.However,considering the terms of regulations about the thin capitalization,whether it consider different characteristics between different industries or not,whether it consider the debt-equity ratio of the safe harbor mode are applicable to enterprises with different characteristics or not,especially after the strategy of “The Belt and Road”,enterprises going globally will face greater funding needs.So whether the regulations about the thin capitalization could meet the normal financing needs of enterprises and could deal with more complex BEPS situations or not,these are what this paper focuses on.Considering above questions,this paper combines the theoretical analysis with data analysis.First of all,this paper combs classical theory about thin capitalization to make the contents about thin capitalization more clear.Then,based on the definition of thin capitalizations and introduction of thin capitalization tax system in our country,together with the analysis of present situation of our listed companies and different industries about thin capitalization,it comes to a conclusion that it’s necessary and important to perfect our country’s thin capitalization tax system.Finally,Introduce the BEPS action plan,which offers the theory foreshadowing for the following suggestions of perfecting our country’s thin capitalization tax system.For the data analysis,this paper uses the 2014-2016 financial data of listed companies.On the one hand,use those data to analyze the overall situation about thin capitalization of different industry;on the one hand,to compare the metric recommended by BEPS best practice approach with metric-debt-equity ratio in our country,which shows that problems exist in using debt-equity ratio as metric and what BEPS best practice approach can learn from.Lastly,based on the above theoretical and data analysis,this paper put forward the suggestions of perfecting our country’s thin capitalization tax system.更多还原