资本弱化既是一个国际问题也是一个国内问题。造成资本弱化的原因有经济发展的不平衡、制度的缺陷和差异以及经济人的功利性等。综合诸多因素,笔者认为我国应建立相对完备的资本弱化税制,但应暂缓在中西部地区执行。 Capital weakening is both an international problem and a domestic one. The reasons for the weakening of capital are the imbalances in economic development, the defects and differences in the system and the utilitarian nature of the economists. Based on a number of factors, the author believes that China should establish a relatively complete capital weakening tax system, but should be suspended in the central and western regions.