著者

薄 斌 Bin Bo

雑誌

大阪産業大学経済論集

巻号頁・発行日

vol.14, no.1, pp.55-73, 2013-02

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It has been a long history for the taxation on both personal income and company income. The ineluctable reality is that double taxation occurs when the income transfer from company to person as a dividend. This paper discusses about the corporate tax basis and what are the relationships between the corporate tax basis and the methods to eliminate the double taxation. It is obviously that the viewpoint to eliminate the double taxation is necessary has been accepted by most of the researchers. The paper also examines the difference in efficiency of the several methods. In the last part, the paper compares the methods to eliminate the double taxation taken by the OECD countries, and gives advice about the ideal methods in China.