免除经济性重复征税的方式及对我国的借鉴

Avoidance of Double Levy and its Lessons for Chinese Economy

目前世界范围内对公司所得税的课征 ,选择税制可分两类 ,这是与各国的经济发展水平、税收征管水平、个人信用水平等紧密相联的。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。

There are two levy systems in collection of corporate income taxes. They are closely related with the levels of economic development, taxation administration, and creditworthiness of persons in different countries. We have always practiced the classical system with unavoidable double levy. 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.