完善所得税制 避免重复征税

Consummate the system of income tax and avoid any repetitive taxation

所得税是我国的一个重要税种,建立与完善社会主义市场经济需要公平适度的所得税。如何通过规范纳税主体、规范股息性所得和资本利得所得的征税,避免重复征税,建立平等的竞争机制,是完善所得税制的重要内容。

The income tax is an important type of taxes in China. The construction of socialist market economy necessitates an equal and rational tax of income. The significant points for consummating the Chinese income tax system are in avoiding any repetitive taxation and setting up an equal and competitive mechanism by means of regulating the tax subject, the income from stock interests, and the income from the capital investment.