尽管它可能会给穷人带来一些好处，但它的关键因素是取消股息税。
Though it may give some benefit to the poor, its key component is the elimination of tax on dividends.
海外子公司是否必须在本地支付股息税？
Does the foreign subsidiary have to pay tax locally on dividends?
更低的公司盈利税率会抵消由更高的资本收益和股息税带来的损害。
A lower corporate rate would offset the harm of higher capital gains and dividend taxes.
布什于2001年在收入方面削减税收，2003年削减了资本增值税和资本股息税。
Mr Bush cut taxes on income in 2001 and on capital gains and dividends in 2003.
个人股息税税率是…，它取决于你所处地的税率级别和你的收入，我想谈下最高税率。
The personal tax on dividends — of course it depends also on your tax bracket and your income; I'm going to talk about the highest tax bracket.
目前，这部分税率为43.4%，将来有望像资本收益和股息税一样，降低到16.5%。
Currently, it is taxed at 43.4%, which could be cut to 16.5% like capital gains and dividend tax.
少于四分之一的富翁要比中产付的还要少，这个情况完全是由于对资本收益税和股息税税率过低造成的。
Just under a quarter of the millionaires pay as little, or less, than that median, a phenomenon almost entirely due to the lower rate levied on capital gains and dividends.
纵观学术史，有关股息税经济作用的论述主要分为三种观点：传统观、税收无关观以及税收资本化观。
Through the academic history, there have been three major theories on the economic effects of dividend tax: the irrelevance theory, the traditional theory and the tax capitalization theory.
另一项内容针对至少80%的收入来自海外业务的美国公司，规定这些公司的股息和红利不得继续免缴美国所得税。
Another would repeal the ability of U.S. companies that derive at least 80% of their income from foreign business to treat interest and dividends as exempt from U.S. withholding tax.
如同就股息征收的扣缴税一样，分支机构利润税也可以根据相关税收条约的条款予以扣除或免除。
Like the withholding tax imposed on dividends, the branch profits tax is subject to reduction or elimination pursuant to the terms of applicable tax treaties.
本款不应影响对该公司支付股息前的利润所征收的公司利润税。
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
通知规定对QFII取得来源于中国境内的股息、红利和利息收入征收企业所得税的比例为10%；
The Notice regulated that Where a QFII obtains such incomes as dividends, bonuses and interests sourced from China; it shall pay the enterprise income tax at the rate of 10%.
另一项内容针对至少80%的收入来自海外业务的美国公司，规定这些公司的股息和红利不得继续免缴美国所得税。
Another would repeal the ability of U. S. companies that derive at least 80% of their income from foreign business to treat interest and dividends as exempt from U. S. withholding tax.
股息以毛额分配，因此，有关股息分配之营业利润税由股东支付。
Dividends are paid in gross terms, therefore Income Tax on profits distributed as dividends is paid by Shareholders.
根据《税法》股息须按30%缴纳预提所得税，但适用税收协定通常会降低该税率。
While dividends are subject to a 30% withholding tax under the Code, tax treaties generally reduce that rate, when they apply.
根据《税法》股息须按30%缴纳预提所得税，但适用税收协定通常会降低该税率。
While dividends are subject to a 30% withholding tax under the Code, tax treaties generally reduce that rate, when they apply.
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