消除公司间的经济性重复征税,应该坚持税收中性、适度消除和区分征税这三项原则。《企业所得税法》极大地完善了我国的避免经济性重复征税制度,但依然存在明显不足,主要表现为对与免税收入相关的费用和损失的处理规则不明确;没有规定反避税规则以防止公司间股息免税规定被滥用;间接抵免方法中的核心问题尚不明确。 Elimination of double-taxation of the economy between companies should adhere to the three principles of tax neutrality, a modest elimination and differentiation of taxes. The Law of Enterprise Income Tax has greatly improved the system of avoiding double taxation of economy in our country, but there are still obvious deficiencies, which are mainly manifested in the unclear rules on the handling of fees and losses related to tax-exempt income; the anti-avoidance rules are not prescribed to prevent Inter-company dividend tax exemption was abused; the core issue of indirect credit method is not yet clear.