股息红利双重征税的税收处理问题

围绕股息红利双重征税的税收处理问题,本文首先分析了股息红利双重征税税收处理的理论模式,并对各种模式的优缺点进行了比较。随后,以OECD成员国为样本系统考察了各国所采取的股息红利双重征税税收处理办法,分析了它们的演变过程、目前状态和未来的发展趋势。在此基础上,考察了中国现行股息红利双重征税的税收处理办法,并从理论与实践的结合上,分析了它的利弊得失,明确了它的发展方向。

The Study of Tax System of Dividend and Bonus Double Taxation

In context of the tax systems with dividend income double taxation,first of all,the article analyzes the theoretical modes of this tax system,and it makes a comprehensive contrast between the advantage and disadvantage of deferent modes.Secondly,taking a sample of OECD countries this article systematically examines the specific tax systems of dividend double taxation in different countries,and it also analyzes their evolvement process,present situation and development trend.Thirdly,on the basis of it,the article discusses tax system of dividend double taxation in China.Finally,combining the theory and practice,this article analyzes this system's advantage and disadvantage,success and failure,and also makes sure of this system's developing orientation in China.