增值税对经济的促进作用，主要在于消除重复征税。
The accelerating role of value-added tax to economy is to avoid repeat levies.
同一所得在公司环节和个人环节的重复征税一直是对所得课税的症结问题。
That the same income is re-taxed in corporation level and personal level has been a problem in taxing income.
我国长期以来采用“古典制”，不可避免经济性重复征税，因而近期应采取股利所得免税法，远期可采用归集抵免法。
We should, therefore, in the short term, resort to dividend gain levy and, in the long run, turn to the practice of integrated tax credit.
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.
税收协调可以避免国际重复征税和偷漏税问题，可以避免过度税收竞争，在当前形势下进行国际税收协调的必要性和重要性日益凸显。
Tax coordination can avoid double taxation, tax evasion and excessive tax competition, so the necessity and importance of the international tax coordination are increasing under the current situation.
税收协调可以避免国际重复征税和偷漏税问题，可以避免过度税收竞争，在当前形势下进行国际税收协调的必要性和重要性日益凸显。
Tax coordination can avoid double taxation, tax evasion and excessive tax competition, so the necessity and importance of the international tax coordination are increasing under the current situation.
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