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。

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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。

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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。

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The IRS first taxes profits earned by a corporation, and again taxes the proportion of profits distributed as dividends.

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And, if this is the case, excess cash should be distributed as dividends.

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That income is taxed again when it's distributed as dividends to owners (shareholders) at their own individual income tax rate.

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