²»¿ÉÒÔÃâ˰£¬µ«ÊÇ¿ÉÒÔ¼õ˰¡£¸ù¾Ý2004Äê4ÔÂ1ÈÕ ÉúЧµÄ¡°×ʱ¾Èõ»¯¹æÔò¡±£¨The Thin Capitalisation Rules£©£¬Öйúĸ¹«Ë¾»òÍâ¹ú¼¯ÍŹ«Ë¾Ö±½Ó´û¿î¸ø
Ó¢¹ú×Ó¹«Ë¾½è´ûÆÚÏÞ³¬¹ý1Ä꣬ÀûÏ¢²¿·ÖÐë½»ÄÉ20%Ó¢¹úËùµÃ˰¡£µ«ÊÇ£¬¸ù¾ÝÖÐÓ¢Õâ¼äµÄ±ÜÃâË«ÖØÕ÷˰ÐÒ飬´Ë˰ÂʿɼõÖÁ10%¡£Îª´ïµ½Ä¿µÄ£¬ÐèÒªÓ¢¹ú×Ó¹«Ë¾ÌáǰÌá³öÉêÇë²¢µÃµ½Ó¢¹ú˰Îñ¾ÖÅú×¼¡£