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avoid tax by capital thinning
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avoid tax by capital thinning
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国际避税(参见经济学)
释
avoid tax by capital thinning
资本弱化避税
纳税人利用股份融资和债务融资的国际税负差异,对被投资企业有意弱化股份融资增加贷款融资比例的行为。又称“隐蔽的股份投资”。
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Institute of Marine Research
Institute of Medical Information, Chinese Academy of Medical Sciences & Peking Union Medical College
Institute of Metal Research, Chinese Academy of Sciences
Institute of Metal Research,Chinese Academy of Sciences
Institute of Microbiology ,Chinese Academy of Sciences
Institute of Modern Physics(IMP) of the Chinese Academy of Sciences
Institute of Museum and Library Services,IMLS
Institute of Oceanographic Instrumentation,Shandong Academy of Sciences
Institute of Oceanology, Chinese Academy of Sciences
Institute of Opera Culture relics,Shanxi Normal University
Institute of Parasitic Diseases, Chinese Academy of Medical Sciences
Institute of Parasitic Diseases, Chinese Academy of Preventive Medicine
Institute of Philosophy,History of Literature,Science,and Technology,TU Berlin
Institute of Physical and Chemical Research
Institute of Plant Inspection and Quarantine,Chinese Academy of Inspection and Quarantine
Institute of Plant Nutrition, Justus Liebig University, Giessen, Germany
Institute of Plant Protection,Chinese Academy of Agricultural Sciences
Institute of Preparation for Constitutional Government
Institute of Process Engineering, Chinese Academy of Sciences
Institute of Psychology, Chinese Academy of Sciences
Institute of Public and Environmental Affairs
institute of river engineering research
Institute of Rock and Soil Mechanics,Chinese Academy of Sciences
Institute of Science and Technology History and Meteorological Civilization,Nanjing University of Information Science & Technology
Institute of Scientific and Technical Information of Anhui Province
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