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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Tax Considerations. For U. s. tax purposes, members of the LLC are treated like partners; profits and losses are carried on their individual income tax returns.

税收考虑：对于税收，有限责任公司的成员视为合伙人，利润和损失都反映在各自的所得税申报表内。

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Tax Considerations. For U. s. tax purposes, members of the LLC are treated like partners; profits and losses are carried on their individual income tax returns.

对于税收，有限责任公司的成员视为合伙人，利润和损失都反映在各自的所得税申报表内。

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This is because nearly two-thirds of US corporations end up paying the personal income tax on profits, not the corporate one.

FORBES: Two Thirds of US Corporations Don't Pay Federal Income Tax: True But Horribly Misleading

The business pays no corporate income tax, and you pay personal income tax on your share of the profits at ordinary income rates.

FORBES: The Arbitrariness of the Buffett Rule

Low tax rates on income, profits and capital gains foster more risk- taking and higher growth, bringing about a richer economy with a higher standard of living--along with higher government revenues.

FORBES: Capitalism: A True Love Story