同时也免征双重税收，这种税收困住了(法人)公司部门：法人公司必须要缴纳企业税，而后公司的股东还必须要缴纳他们的分红所得税。
They also escape from the double taxation that plagues the corporate sector: corporations have to pay corporate taxes and then their shareholders have to pay taxes on their dividends.
双重征税或重复征税，这个概念是指公司在赚得收益时交纳公司所得税；而股东个人收到分配的股利时还要交纳所得税。
The concept of taxing corporate earnings to the corporation when earned, and then again to the Stockholders when these earnings are distributed as dividends.
所得税会计是企业会计活动的重要组成部分，会计方法的选择应体现会计准则与税法的双重要求。
Income tax accounting is a very important part of business accounting activities. The selection of accounting approaches should meet the requirements of both the accounting criteria and tax law.
取消公司所得税，实现所得税一体化是弥补双重征税税制不完善之处的有效手段，这一手段也得到了单一个人税派的支持。
Canceling the corporation income tax, realizing the income tax integration is the effective means to offset the imperfections, and this method also is supported by the sole individual tax genre.
取消公司所得税，实现所得税一体化是弥补双重征税税制不完善之处的有效手段，这一手段也得到了单一个人税派的支持。
Canceling the corporation income tax, realizing the income tax integration is the effective means to offset the imperfections, and this method also is supported by the sole individual tax genre.
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