对股息收入重复征税问题探析  

Analysis about the Double Taxation on the Dividends

作　　者：陈静[1] 

机构地区：[1]长春税务学院研究生部,吉林长春130021

出　　处：《吉林省经济管理干部学院学报》2003年第3期40-41,共2页Journal of Jilin Province Economic Management Cadre College

摘　　要：随着市场经济的深入发展,对股息收入的重复征税问题日益突出,并受到越来越多的置疑。显然,这一问题如不能得到妥善的解决,势必会影响到我国经济的发展。从我国目前的具体情况看,推行双率制更适应我国现阶段改革发展的需要,同时也符合税收负担合理、税制简化、可操作性强的改革方向,所以,采用双率制是我国目前解决对股息收入重复征税问题的明智之举。With rhe development of market-economy, the problem of the double taxation on the dividends is becoming prrminonr day by day and receiving more and more doubt. Obviously, if this problem cannot be solved appropriately it must obsturct the development of our economy . From our present situation, the application of double rate system is more suitable for the needs of our reform and opening. Meanwhile, it con -forms to the direction of making taxation reasonable, simplyfying taxation system and making taxation system more practical .Therefore, the application of double rate system is a wise measure.

关 键 词：股息收入 重复征税 双率制 税收负担 个人所得税 应税所得 

分 类 号：F812.42[经济管理—财政学]