股息所得税的改革思路分为两种:调整计税方法和降低股息税率。OECD国家在20世纪70～90年代突出公平原则,主要利用所得税一体化措施来降低股票的资本成本;21世纪开始后突出效率原则,直接降低股息所得税的税率。我国的股息所得税制度改革应突出效率为主、公平为辅的主题。 Dividend income tax reform ideas are divided into two types: to adjust the tax method and reduce the dividend tax rate. In the 1970s and 1990s, the OECD countries highlighted the principle of fairness and mainly used the income tax integration measures to reduce the capital cost of stocks. After the beginning of the 21st century, the principle of efficiency was highlighted, which directly reduced the tax rate of dividend income tax. China’s reform of the dividend income tax system should highlight the main themes of efficiency and fairness.