The concept of taxing corporate earnings to the corporation when earned, and then again to the Stockholders when these earnings are distributed as 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 'digital dividends' that we've mentioned above, including economic growth and increased access to education, are unevenly distributed.
上文所提及的“数字红利”（包括经济增长、教育机会增加）的分布并不均匀。
Dividends are paid in gross terms, therefore Income Tax on profits distributed as dividends is paid by Shareholders.
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。
Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income.
只有利润中作为股息分红的那部分才归个人所有，所以，在公司获利中只有股利算作个人收入。
When all or a part of the profits are distributed in the form of dividends.
除非企业的所有或部分利润被股票持有者瓜分。
After a Financial Holding Company has commenced liquidation, no capital or dividends may be distributed under any circumstance until all of the Financial Holding Company's debts have been settled.
金融控股公司进行清算后，非经清偿全部债务，不得以任何名义退还股本或分配股利。
When the earnings are distributed to the shareholders as dividends, the earnings are taxed again.
当利润交给股东，股东申报个人税时再次需付收入税。
When the earnings are distributed to the shareholders as dividends, the earnings are taxed again.
当利润交给股东，股东申报个人税时再次需付收入税。
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