股息红利是企业利润分配的部分,也是企业股东个人应得的部分,但由于股息红利双重征税的政策出现,严重影响了企业和股东的经济效益。本文从我国股息红利双重征税的现状进行分析,对股息红利双重征税的税收处理问题进行探讨,并提出适当的建议。 Dividend dividend is part of corporate profit distribution, but also part of corporate shareholders should be due, but due to the double tax dividend dividend policy, seriously affected the economic efficiency of enterprises and shareholders. This paper analyzes the current situation of double taxation of dividends in China, probes into the tax treatment of double taxation of dividend, and puts forward appropriate suggestions.