内容摘要：
针对纳税人利用资本弱化进行避税的问题，从20世纪80年代起，许多发达国家通过建立资本弱化税制来规制这种避税行为。发达国家防止资本弱化避税的通行做法主要是采用安全港规则和正常交易规则两种。在经济全球化的条件下，我国的资本弱化避税问题同样不可避免。因此，借鉴防止资本弱化避税的安全港规则在发达国家的应用实践，对建立我国的资本弱化税制是十分必要的。
关键词：资本弱化 安全港规则 完善税制
abstract：aiming at resolving the issue that taxpayers make use of thin capitalization to avoid taxes, many developed countries have established thin capitalization tax rules to crack down with tax avoidance since 1980s. the principal tax rules consist of the safe harbor rule and arm's length principle. against the background of economic globalization, the same issue occurs in our country. therefore, it is necessary to draw lessons from the practice of the safe harbor rule in developed countries and establish our own thin capitalization tax system.