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.
在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。
It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice.
在过去的几十年里，全球税收政策中的一个重要变化，就是在国家税收结构中倾向于将公司所得税与公司利润的分配进行整合。
In the past few decades, global tax policy had an important change that integrate the corporate income tax and the distribution of profits.
第十六次修正案允许在各州之间不按照比例分配征收联邦所得税。
The sixteenth Amendment, which permits imposition of a federal income tax without appointment among the states.
国会有权对任何来源的收入规定和征收所得税，无须在各州按比例进行分配，也无须考虑任何人口普查或人口统计。
The Congress shall have power to lay and collect taxes on incomes, from whatever sources derived, without apportionment among the several States, and without regard to any census or enumeration.
第三，现行税制设计所得税比例偏低，狭窄的税基范围使得税收难以充分发挥调控收入和分配的基本职能；
Third, the current design of the low proportion of income tax, a small tax base and scope of the tax makes it difficult to give full play to control the distribution of income and the basic functions;
所得税是费用还是收益分配的界定，直接影响所得税性质的界定。
Whether income tax is the bounds of expense or those of the income distribution directly influences the bounds of the nature of income tax.
所得税会计关系着国家税款征收和企业收益分配。
Countries accounting for income taxes related to tax collection and distribution of corporate earnings.
所得税会计关系着国家税款征收和企业收益分配。
Countries accounting for income taxes related to tax collection and distribution of corporate earnings.
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