内容摘要：

本文从辨析资本弱化的概念入手，对我国涉及资本弱化的有关法律法规和管理现状进行了利弊分析，同时介绍了国际上的一些成功经验。在此基础上，阐述了防范资本弱化应该遵循的主要原则，提出了防范资本弱化的具体税收对策。

关键词：防范　资本弱化　税收对策

abstract：the paper starts with the concept of ‘thin capitalization’, and then illuminates advantages and shortcomings of status quo of relevant laws and administrations concerning thin capitalization in china. it also introduces some successful experiences of other countries in this field. base on this analysis, the paper proposes main principles of precautions and concrete tax policies against thin capitalization.

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