消除股息经济性重复征收所得税的方案比较（Comparison of schemes to eliminate dividend and economic double income tax）.docVIP

消除股息经济性重复征收所得税的方案比较（Comparison of schemes to eliminate dividend and economic double income tax） Comparison of schemes to eliminate dividend and economic double income tax A comparison of the economic income tax on dividend cancellation 2008-12-20 15:15:16 Abstract: with the increasing status of private investment in Chinas investment, the repeated collection of income tax on dividends has increasingly become one of the important factors restricting private investment. After analyzing the advantages and disadvantages of the international methods of eliminating dividends and economic double taxation, this paper puts forward an alternative plan to eliminate dividends and economic double taxation in china. Keywords: dividend, economy, double taxation, state-owned investment, nongovernmental investment scheme Dividend economic double taxation is based on the theory of legal person or individual tax. This theory holds that the legal person is a virtual law, the company is only a collection of shareholders, and there is no independent personality. Taxation of the company is a tax on the shareholders, so the collection of corporate income tax and personal income tax will lead to economic double taxation of dividends, and also result in unfair tax and loss of efficiency. First, there is a repeated income tax on personal dividends in our country Since the reform and opening to the outside world, the contribution of private investment to the investment growth of the whole society has gradually increased as the country encourages the non-public sector of the economy on the policy. From 1998 to 2001, Chinas domestic private investment (including stock economy, collective economy, individual economy and joint ventures) the average increase of 20.4%, 11.8%, 22.7% and 20.3%, while the state-owned investment increase from 17.4% to 3.8%, 3.5% decline year by year and 6.7%. at present, in the investment of the whole society, the proportion of private investment the proportion of state