论股息所得“两税一体化”的法律规制

The Legal Regulation of "Two Tax Integration" about Dividends

在传统的企业所得税和个人所得税并存的国家,往往会引起所得税法对股息所得的重复征税问题,为解决股息所得的经济性重复征税,各国主要从公司所得税法和个人所得税法两方面对股息所得的重复征税进行法律规制,以实现"两税一体化"。结合OECD成员国"两税一体化"的法律规制模式及发展趋势,通过对我国"两税一体化"法律规制现状的分析和论证,明确了我国股息所得"两税一体化"的法律规制模式——减征或免征制,并提出在财政收支能够承受的条件下,可逐步实行"免税制"。

In come countries, traditional corporate income tax and personal income tax coexist traditionally, which sometimes may bring to the double taxation from income tax law. In order to resolve the economic double taxation of dividends, states mainly regulate the double taxation from dividends from Corporation Income Tax Act and Personal Income Tax Act to realize the ＂two tax integration＂. This paper combines the model of legal regulation and development trends of ＂two tax integration＂ in the OECD member countries, analyzing the present legal regulation about ＂two tax integration＂ of our country ascertain the legal regulation model- the system reduced or exempted in our country, and advances, we can implement ＂tax-free＂ gradually.