公司所得税和个人所得税并立,必然存在对股息的重复征税。股息重复征税对公司筹资模式、利润分配关系以及公司发展会产生不利影响。我国新企业所得税法解决了居民企业间的股息重复征税等问题。结合我国国情,借鉴国际经验,进一步减除我国股息重复征税的可行选择是双税率制,待条件成熟时再实行归集抵免制。 Corporate income tax and personal income tax side by side, there must be double tax on dividends. The double taxation on dividends has a negative impact on the company’s financing model, the distribution of profits and the company’s development. China’s new corporate income tax law resolves the issue of double taxation of dividends between residents and enterprises. According to China’s national conditions and using international experience for reference, the feasible alternative for further deducting the double taxation of dividends in our country is the double taxation rate system.