免税法

具体做法是：（1）重视免税法的运用，适当提高起征点；

The procedures can be described as the following , ( 1 ) To attach great importance to the application of exemption method , and to raise tax threshold properly ;

我国长期以来采用“古典制”，不可避免经济性重复征税，因而近期应采取股利所得免税法，远期可采用归集抵免法。

We should , therefore , in the short term , resort to dividend gain levy and , in the long run , turn to the practice of integrated tax credit .

调整股息所得税的基本路径有两条：一是改革股息所得税方法，利用股息免税法和归集抵免法等减轻或消除股息的重复征税；二是调整股息所得税税率，直接降低股票资本成本。

There are two ways : one way is revising method of dividend tax , and using dividend partial inclusion method or imputation method to relief or eliminate the double taxation of dividend . The other way is reducing dividend tax rate to lower cost of stocks .