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dui gu xi de jing ji xing zhong fu ke shui wen ti de tan tao
Pages: 49-53
Year: Issue:  1
Journal: Taxation Research Journal

Keyword:  重复课税股息收入双税率制个人所得企业所得税归属制抵免制股份公司税收抵免应税所得;
Abstract: 对股息的经济性重复课税问题的探讨王曙光,蔡德发重复课税以其性质为分类标准,可分为税制性的重复课税、法律性的重复课税和经济性的重复课税;以其发生的范围为分类标准,又可分为国际间的重复课税和国内的重复课税。对股息的经济性重复课税又称“经济性的所得税重叠课...
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