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dc.contributor.advisor李刚
dc.contributor.author昝星源
dc.date.accessioned2016-01-12T02:03:43Z
dc.date.available2016-01-12T02:03:43Z
dc.date.issued2014-10-28 09:38:48.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/80762
dc.description.abstract对股息的经济性重复征税一直是世界各国普遍面临的一个税法问题。世界各国尤其是西方发达国家,不断根据本国的实际状况和国际经济环境,对股息经济性重复征税问题进行着探索和改革,力图促进本国经济的发展。我国经济投资额中民间居民投资已占有国内投资总额的近半壁江山,企业所得税和个人所得税税收收入逐年提高,经济性重复征税现象也日趋严重,对经济运行的扭曲影响亦日显突出。同时由于所得税的不可转嫁性,纳税主体对于所得税的税痛感尤为强烈,而个人所得税也是最能体现国家税收保障人权的一个税种,因此,本文将结合所得税法的原则对股息经济性重复征税进行审视。缓解经济性重复征税,不仅能更好地适应我国经济发展之需,增强我国企业在世...
dc.description.abstractEconomic double taxation on dividend is always a universal problem of tax law faced with countries all over the world. All the countries, especially western developed countries, have constantly exploring and revolute to eliminate dividends economic double taxation according to the domestic actual conditions and international economic environment, in order to promote the development of their countr...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=42529&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=45577
dc.subject股息
dc.subject重复征税
dc.subject新规
dc.subjectdividend
dc.subjecteconomic double taxation
dc.subjectnew rule
dc.title我国股息经济性重复征税研究 --基于股息个人所得税新规的再思考
dc.title.alternativeStudy on Dividend Economic Double Taxation in China-- Rethink of New Rule of Dividend Individual Income Tax
dc.typethesis
dc.date.replied2014-05-24
dc.description.note学位:法律硕士
dc.description.note院系专业:法律硕士教育中心_法律硕士(JM)
dc.description.note学号:13020111150312


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