重复征税

中国对股息的经济性重复征税及其对策研究

Economic Double Taxation on Dividends in China and Its Countermeasure Research

股息经济性重复征税问题研究

A Study on Economic Double Taxation of Dividends

税收收入自1994年以来一直持续高速增长，大大超出GDP增速，有国民经济高速增长的原因，也有重复征税、税负过高的因素。

A repeated levying taxs and high burden of taxation account for the great increase of tax revenues since 1994 , far beyond GDP growing rate .

完善所得税制避免重复征税

Consummate the system of income tax and avoid any repetitive taxation

社会保障税的重复征税问题研究

A Research on the Overlapping Tax of the Social Security Tax

我国现行税制中存在的重复征税问题

The repeat tax levy problem in China 's current tax system

比较四种避免国际重复征税方式

Comparison on Four kinds of Avoiding international Repeated Collecting Taxes Pattern

我国股息重复征税减除方法的选择

The Choice of the Subtraction of Our Dividend Double Taxation

避免版权收入重复征税多边公约；

Multilateral Convention for the avoidance of double taxation of copyright royalties ;

论对公司和股东的国内重复征税

On the National Double Tax to the Companies and Stockholders

我国所得税法中经济性重复征税问题探讨

On Economic Multiple Taxation in China 's Income Tax Law

避免信托重复征税的基本原则

The Fundamental Principles to Avoid Repeated Taxation of Trust

增值税对经济的促进作用，主要在于消除重复征税。

The accelerating role of value-added tax to economy is to avoid repeat levies .

水电税负偏重的症结在于其流转环节的重复征税。

At present unreasonable hydroelectric taxation results from levy taxes repeatedly in the circulation .

但是对于经济性重复征税，学术界和各国的立法实践差距很大。

But as to economic double taxation , academic opinions and practice are very different .

尽快解决重复征税问题，使之成为推动证券市场健康发展的动力。

Solving double taxation as soon as possible for the good development of the security market .

重复征税是我国信托税制中存在的最突出的问题。

Repeated taxation is the most serious problem existing in the trust tax system in China .

但营业税存在重复征税现象，加重了现代服务业企业的税收负担，并且服务企业的所得税优惠较少。

But the business tax results in double taxation , which increases tax burden of the modern services industry .

同一所得在公司环节和个人环节的重复征税一直是对所得课税的症结问题。

That the same income is re-taxed in corporation level and personal level has been a problem in taxing income .

股息重复征税对企业的筹资模式、利润分配和资源配置等方面都有不同程度的负面影响。

Dividend double tax has its negative effect on the funding patterns , profit distribution and resource allocation for businesses .

浅析我国涉外税法管辖权的范围和解决国际重复征税的方法

An Analysis Over Range of Jurisdiction of China 's Foreign Tax Law and Approach to Solution of International Repeated Taxation

外国税收抵免法律制度是国际税法中的一项重要内容，是国际社会广泛接受的解决国际重复征税问题的重要方法。

Foreign tax credit legal system is an important method accepted widely by international society to resolve the international double taxation .

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。

The solution to the economic double taxation on dividends is an urgent issue in the taxation system reform in China .

但随着经济社会的迅速发展，因生产型增值税存在重复征税的制度缺陷，不可避免地带来了诸多负面影响，现行生产型增值税法的诸多弊端日益凸现。

But with the rapid economic and social development , production VAT law inevitably brings a lot of the negative impact .

为避免对股息重复征税，奥巴马还可以取消企业所得税，这一税种既麻烦又效率低下。

To avoid the double taxation of dividends , Mr Obama could also abolish corporate tax , which is cumbersome and ineffective .

我国推行的是生产型增值税，存在重复征税、导致企业决策扭曲、与产业政策目标相违背等问题。

China adopts production type VAT , which causes repeated taxation , inappropriate decision of enterprices and violation of the target of industrial policy .

国外信托税制在避免重复征税等方面，为我国建立信托税制提供了一定的参照和借鉴。

There are many aspects to be learned from the tax system of trust in foreign countries , such as avoidance of repeated taxation .

税收饶让抵免作为税收抵免法的延伸和附加，其作用和意义不在于避免国际重复征税。

Avoidance of Double Levy and its Lessons for Chinese Economy ; Tax sparing credit is the extension and attachment of Tax Credit Law .

因此，为解决上述问题，从促进产业结构升级调整、完善税制等角度来讲，都需要对增值税的征收范围进行扩大，以完善增值税抵扣链条，消除重复征税。

So , in order to promote the upgrade of industrial structure and improve the tax system , expanding the scope of VAT is needed .

通过对企业投资分回的股息或利润进行税收抵免，避免重复征税；

Through investing and divide into or profit carry on dividend that go back tax revenue support and exempt to enterprise , Avoid levying taxes repeatedly ;