免除股息经济性重复征税的国际比较与借鉴

如何解决股息经济性重复征税，是当前我国税制改革亟待解决的一个重大课题。文章通过几个具有代表性国家所得税制度变革的分析，探讨在我国所得税制改革中，如何借鉴市场经济国家的做法，结合我国实际情况，在现行税制总体框架下，运用税收杠杆来免除股息经济性重复征税的新思路。

On the international comparison and reference of exempting from economical double taxation on dividends

The solution to the economic double taxation on dividends is an urgent issue in the taxation system reform in China. By analyzing the taxation system revolution in several representative countries, the new way to exempt from economic double taxation on dividends in the present general framework of taxation system is probed. Considering the actuality of China, full advantage will be made of the taxation lever to exempt from the economical double taxation on dividends, while employing the present practice of taxation exemption in the market-economy countries as reference for our income tax reform.