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我国自改革开放以来，对外商来华投资办企业的资本金管理，一直在不断探索和完善。去年《涉外税务》第12期刊载王逸《资本弱化：国际避税与反避税的新焦点》一文，提出我国应“制定资本弱化法规”。我认为，在这方面进行一些探计研究是有益的。但该文说：“目前我国在对付资本
Since the reform and opening up in our country, capital management of foreign-invested enterprises in China has been continuously explored and improved. Last year, “Foreign Taxation” No.12 published Wang Yi’s “Weakening Capital: A New Focus on International Tax Avoidance and Anti-avoidance”, which proposed that China should “enact laws and regulations that weaken capital.” I think it is helpful to do some research in this area. But the article said: "At present, our country is dealing with capital