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.
征税法案得到了许多传统实体零售商的支持，包括沃尔玛与塔吉特，它们认为网购免税提供给它们网上竞争对手不公平的优势。
Its levy is supported by many bricks-and-mortar retailers, including Walmart and Target, which argue that exemption from the tax hands an unfair advantage to their online rivals.
Bianco Research公司的Howard Simons认为，免税主要影响的是富裕的纳税人，由于税法经常改变，他们无法确定(免税债券的)收益。
And the exemption mainly affects wealthy taxpayers, who are unsure of its benefit because of a constantly changing tax code, says Howard Simons of Bianco Research.
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