A Legal Study On The Dividend Taxation

Dividend double tax refers to multiple taxation on the same economic origin, taxable entity, or tax object. The question of whether to eliminate double taxation has been around for a long time. It has also received wide attention in the60’s about whether to eliminate economic double taxation of dividends. With the development of market economy, the economy has become increasingly active, and various forms of enterprises have got extensive developments. Especially with the rapid development of stock companies and the diversification of company shareholders, it has made the disadvantages of income tax increasingly prominent. How to perfect the dividend to eliminate double taxation law, it is urgently needed in our country’s current tax law perfect solve a major issue.The introduction part first discusses the reason for choosing the topic and its research value, and makes clear the basis for this study; then it talks about domestic and foreign research on present situation of dividend double taxation and legislative proposals;thirdly it explains the research method used in this paper; finally it points out the difficulty and innovation of this paper.The basic theory of dividend double taxation. It is divided into two parts, namely, theories presented by domestic and foreign researchers. Among the discussions is a deep analysis of the status quo of China from the aspects of shareholders and the company, laying the foundation for the following parts.Current legislation and the negative inpact of domestic dividend double taxation. It analyzed the two domestic status quo based on our basic national condition. The effects of double taxation are very extensive. This chapter starts its analysis with regard to the aspects of fairness and efficiency.Dividend to eliminate double taxation legislation selection and evaluation. This chapter is the focus of this paper. It is a summarization of academics, books, journals, cyber source and yearbooks of tax statistics. It also evaluated these methods from contemporary standpoints. China to eliminate double taxation legislation suggestions. It concludes the theoretical analysis of double taxation in the former three chapters and fit it into China’s specific tax system. How to improve our dividend double taxation system thus becomes very important.