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.

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我国学者在古典进化论思想的影响下，在研究“产翁制”时，对古文献的理解存在着严重偏差，应该引起文化史研究者的重视。

Under the influence of this classic evolution thought, there are some misunderstandings in historical documents in the research of couvade in China. This problem should draw the scholars'attentions.

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