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。

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