Through the academic history, there have been three major theories on the economic effects of dividend tax: the irrelevance theory, the traditional theory and the tax capitalization theory.

纵观学术史，有关股息税经济作用的论述主要分为三种观点：传统观、税收无关观以及税收资本化观。

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Therefore, it is necessary to draw lessons from the practice of the safe harbor rule in developed countries and establish our own thin capitalization tax system.

因此，借鉴防止资本弱化避税的安全港规则在发达国家的应用实践，对建立我国的资本弱化税制是十分必要的。

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Finally, this study will discuss the double tax agreement and thin capitalization rules.

最后，本研究将讨论双重税收协定和资本弱化规则。

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The Commission for Truth and Reconciliation had suggested that companies listed on the Johannesburg Stock Exchange pay wealth tax of about 1% of their market capitalization, but this recommendation was not followed.

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Finally, all companies have long-term debt totaling no more than 50% of total capitalization (debt plus shareholder's equity) and a tax rate of at least 25%.

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