| 免除股息经济性重复征税的国际比较与借鉴 |
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| 引用本文： | 林丽清.免除股息经济性重复征税的国际比较与借鉴[J].福建工程学院学报,2005,3(2):158-161,204. |
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| 作者姓名： | 林丽清 |
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| 作者单位： | 福建工程学院经济管理系,福建,福州,350014 |
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| 摘 要： | 如何解决股息经济性重复征税，是当前我国税制改革亟待解决的一个重大课题。文章通过几个具有代表性国家所得税制度变革的分析，探讨在我国所得税制改革中，如何借鉴市场经济国家的做法，结合我国实际情况，在现行税制总体框架下，运用税收杠杆来免除股息经济性重复征税的新思路。
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| 关 键 词： | 重复征税 税制改革 归集抵免 股息 |
| 文章编号： | 1672-4348(2005)02-0158-04 |
| 修稿时间： | 2004年9月16日 |
On the international comparison and reference of exempting from economical double taxation on dividends |
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| LIN Li-qing.On the international comparison and reference of exempting from economical double taxation on dividends[J].Journal of Fujian University of Technology,2005,3(2):158-161,204. |
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| Authors: | LIN Li-qing |
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| Abstract: | The solution to the economic double taxation on dividends is an urgent issue in the taxation system reform in China. By analyzing the taxation system revolution in several representative countries, the new way to exempt from economic double taxation on dividends in the present general framework of taxation system is probed. Considering the actuality of China, full advantage will be made of the taxation lever to exempt from the economical double taxation on dividends, while employing the present practice of taxation exemption in the market-economy countries as reference for our income tax reform. |
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| Keywords: | double taxation taxation reform imputation system dividends |
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