实行公司所得与股东股利所得合并征税，是为解决公司股利既纳公司所得税，又缴纳个人所得税的重复课征问题。本文以实行公司所得税与个人所得税分别课征制度存在的缺陷为此问题的提出背景，着重介绍了在具体实践中如何合并征税的方法。各国可视其所要达到的政策目标和具体国情而采用不同的方法。 The implementation of the merger of corporate income and shareholders’ income tax collection is to solve the company dividends both corporate income tax and pay personal income tax repeated levy issues. In this paper, the implementation of the company income tax and personal income tax system, respectively, the defects of the system proposed for this issue background, focusing on how to incorporate tax practice in practice. Countries can adopt different approaches depending on the policy objectives and specific national conditions they are seeking.