摘要
债务性融资是最具有创新性的领域之一。构建合理的税收法律制度是促进和规范债务性融资发展的重要保障。由于债务性融资工具与活动的日益复杂,厘清"债"、"利息"两个特定范畴是从税法角度认定债务性融资的基础。笔者力求结合我国与美国税法的相关规定和实践,对债务性融资中的特定范畴进行分析,探讨债务性融资的税法认定,促进相关税法规范的构建与适当运用。
Debt financing is a field with long history and full of creativity. Tax system has its great influence on the development of debt financing. Because of the increasing complexity of debt instruments and arrangement of debt financing transactions, it is important to clarify the meanings of ＂indebtedness＂ and ＂interest＂ for tax purpose, which are the fundamental terms in this field.
出处
《湖南商学院学报》
2012年第2期115-119,共5页
Journal of Hunan Business College
关键词
债务性融资
认定
税法
debt financing
clarification
tax law
