... double taxation treaty 双重税务条约 double taxation 重复课税 double-column tariff 双栏税则 ...
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重复课税减免协定 double taxation relief agreement
Among the income tax, the corporation income tax and individual income tax influence each other, and it leads the economic double taxation.
由于在所得税内部,公司所得税与享有公司利润的股东所支付的个人所得税相互作用,产生公司股利分配上的经济性重复课税问题。
参考来源 - 所得税“两税合一”研究·2,447,543篇论文数据,部分数据来源于NoteExpress
现行所得税制下,发生了所得的经济性重复课税,由此产生了所得税筹划空间。
Under the current income tax system, income has been Levied the double taxation, which brings on the space of income tax planning.
对股息重复课税问题的存在及解决方法,国外学者有较为成熟的研究,但目前我国对这一问题的研究还没有建立起完整的体系。
To this solution to the problem, foreign scholars have a more mature research, However, my research on this issue has not yet established a complete system.
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