重复课税 meaning in Chinese
double taxation
duplicate taxation
Examples
- The classical income tax leads the loss in fairness and efficiency through comparing the classical income tax with integrated income tax
经过对“古典制”和“溯源制”进行比较，发现“古典制”由于未消除重复课税而带来税收公平和效率的损失。 - Among the income tax , the corporation income tax and individual income tax influence each other , and it leads the economic double taxation
由于在所得税内部，公司所得税与享有公司利润的股东所支付的个人所得税相互作用，产生公司股利分配上的经济性重复课税问题。 - The tax of venture capital in china now has many shortcomings , such as the heavy tax burden , double taxation , and the collection and management of income tax can ' t adapt to the characteristics of venture capital
当前中国创业投资行业的税收负担比较重，存在重复课税及企业所得税征管不适应创业投资行业的具体特点等问题。 - How to avoid the economic double taxation among the corporation income tax and individual income tax and develop the whole function of tax system is an important topic in the research of tax system in many countries and area
消除或缓解公司所得税和个人所得税之间的经济性重复课税，实现两者的协调，发挥整个税收制度的总体功能，是当今各国或地区税制研究的重要课题。 - The tax system based on income tax as the main tax category is the medium - term goal in our tax construction . now , we select the classical income tax and it leads many disadvantages . so the actual tax system must be reformed to avoid the double taxation on investors " earnings
以所得税为主体税种的税制结构是大陆税制建设的中期目标之一，目前，企业所得税和个人所得税采用的是“古典制”的形式，两税分立且未建立起协调机制，经济性重复课税的弊端将日益突出，造成公平与效率的损失，影响税制整体功能的发挥。