固定比例法
- 网络fixed ratio approach;Fixed Ratio Method;constant proportion
固定比例法-
在采用固定比例法设计中国的资本弱化税制时，应结合中国的国情实际，一方面要尽可能地使其接近正常交易原则，另一方面也要确保该方法的灵活性。
When designing the tax rules regulating thin capitalization in the Fixed Ratio Approach , China should take her practical situations into consideration , making them as close as possible to the Arm 's length principle on the one hand , and ensuring their flexibility on the other hand .
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为提高税法的确定性和适用效率，我国应该利用两税合一的契机，建立和完善以固定比例法为主、正常交易原则为辅的资本弱化税制。
In order to enhance tax law 's certainty and its efficiency of enforcement , China should make full use of the opportunity of integrating two enterprise income tax law systems to perfect the tax legislation on thin capitalization .