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imputation credit system
相关语句
  相似匹配句对
     On the credit
     论现代信用
短句来源
     On Credit and Sincerity
     论信用和诚信
短句来源
     "Honesty and Credit" and System
     论诚信与制度
短句来源
     Comparison of Imputation Methods
     不同差补方法的比较
短句来源
     lack of credit system;
     信用制度缺失;
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A double taxation exists in the income tax in China's current classical system: business income tax on company profits and private income tax on stock interests. In the aspects of resource allocation efficiency, it has resulted in a series of problems such as distortions between company departments and non_company departments, between stock interest distributions and retained profits, and between bonds and stocks about financing means. In the aspects of tax burden fair, it has resulted in the unfair between...

A double taxation exists in the income tax in China's current classical system: business income tax on company profits and private income tax on stock interests. In the aspects of resource allocation efficiency, it has resulted in a series of problems such as distortions between company departments and non_company departments, between stock interest distributions and retained profits, and between bonds and stocks about financing means. In the aspects of tax burden fair, it has resulted in the unfair between companies and non-companies, does not show the vertical fair principle of revenue, either. To refer to foreign experience and combine the actualities, China should adopt the double tariff system to ease the double taxation on dividends in a short period of time; adopt the more idealistic imputation credit system in the long period of time.

中国现行的古典制所得税存在着对公司利润征收企业所得税和股息征收个人所得税的重复征税 ,在资源配置效率方面导致公司部门与非公司部门之间的扭曲、股利分配和保留利润之间的扭曲、债券和股票之间筹资方式的扭曲等一系列问题 ;在税收负担公平方面导致公司与非公司企业税负的不公 ,也没有体现税收纵向公平原则。借鉴国外经验 ,结合中国实际 ,应在短期内采用双税率制来缓解对股息的重复征税 ;从长远来看 ,最终应采用较为理想的归集抵免制。

 
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