| 全球视野下消除股息经济性重复征税制度的最新发展 |
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| 引用本文： | 陈红彦.全球视野下消除股息经济性重复征税制度的最新发展[J].广东商学院学报,2008(2):84-87. |
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| 作者姓名： | 陈红彦 |
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| 作者单位： | 广东商学院法学院,广东广州,510320 |
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| 摘 要： | 在资本跨国化的影响下,世界各国的消除股息经济性重复征税的国内税制,纷纷由以分劈税率制和归集抵免制为主导的综合公司税制转向古典公司税制相对而言,古典公司税制对分配公司和投资者予以区别的基本态度更能适应当前经济一体化下分配公司和投资者较为分散的现实环境
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| 关 键 词： | 综合公司税制 古典公司税制 资本跨国化 |
| 文章编号： | 1008-2506(2008)02-0084-04 |
| 修稿时间： | 2007年12月7日 |
New Development of Measures to Eliminate Economic Double Taxation on Dividend from the Global Perspective |
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| CHEN Hong-yan.New Development of Measures to Eliminate Economic Double Taxation on Dividend from the Global Perspective[J].Journal of Guangdong Business College,2008(2):84-87. |
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| Authors: | CHEN Hong-yan |
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| Abstract: | The representative integration company tax system as split-rate system and imputation credit system was abandoned and the classical company tax system was reintroduced by many countries due to the influence of capital internationalization. Classical company tax system is more suitable for economic globalization because it differentiates between distribution company and its investors. |
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| Keywords: | integration company tax system classical company tax system capital internationalization |
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