内容摘要：

资本弱化税制旨在避免纳税人通过人为提高债务融资比例、规避纳税义务。发达国家在防范资本弱化避税方面积累了成功的经验，建立了比较完善的资本弱化税制。借鉴他们的经验，结合我国当前资本市场的状况，我国有必要引入安全港规则，从规范关联方定义、确定合理的债务/权益比率等方面入手，建立较为完善的资本弱化税制。

关键词：资本弱化　关联企业　固定比率法　正常交易法

abstract：the paper argues that thin capitalization rules intend to prevent taxpayers from dodging their tax liabilities by ways of increasing debt finance proportions. developed countries have achieved a lot against tax avoidance using thin capitalization, and have already established comparatively mature thin capitalization rules. drawing from their experiences and combined with the status quo of our capital market, it is necessary to bring in safe harbor approach and to perfect our thin capitalization rules by standardizing the definition of associated enterprise, establishing a rational debt/equity ratio and so on.

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