全球视野下消除股息经济性重复征税制度的最新发展  

New Development of Measures to Eliminate Economic Double Taxation on Dividend from the Global Perspective

作　　者：陈红彦[1] 

机构地区：[1]广东商学院法学院,广东广州510320

出　　处：《广东商学院学报》2008年第2期84-87,共4页Journal of Guangdong University of Business Studies

基　　金：国家社科基金研究项目(03BFX047)

摘　　要：在资本跨国化的影响下,世界各国的消除股息经济性重复征税的国内税制,纷纷由以分劈税率制和归集抵免制为主导的综合公司税制转向古典公司税制相对而言。The representative integration company tax system as split-rate system and imputation credit system was abandoned and the classical company tax system was reintroduced by many countries due to the influence of capital internationalization. Classical company tax system is more suitable for economic globalization because it differentiates between distribution company and its investors.

关 键 词：综合公司税制 古典公司税制 资本跨国化 

分 类 号：F811.4[经济管理—财政学]