在我国现行税制中,企业所得税和个人所得税并存,这势必引起公司利润和股息、红利的经济性重复征税现象。重复征税影响了投资者和企业的经济行为,也影响了宏观经济运行的效率。本文结合我国当前的所得税制度,通过比较借鉴发达国家的做法,提出减缓或消除企业所得税与个人所得税重复征税现象的建议。 In China’s current tax system, corporate income tax and personal income tax co-exist, which is bound to cause corporate profits and dividends, dividends, the economy double taxation phenomenon. Double taxation has affected the economic behavior of investors and enterprises and has also affected the efficiency of macroeconomic operations. Based on the current income tax system in our country and by comparing the practices of developed countries, this paper puts forward the suggestion of alleviating or eliminating the double taxation between corporate income tax and personal income tax.