Therefore, it is necessary and exigent to intensive the study of tax losing theory and practice.

因此，从理论和实践的结合上就这一问题展开研究显得异常迫切。

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For designing a reasonable education tax system, it is necessary to review the research and practice concerning education tax abroad and at home.

为了设计较为合理的教育税制，有必要回顾国内外有关教育税问题的研究与实践情况。

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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。

youdao

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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