企业所得税和个人所得税是两种不同类型的所得税,一般情况下,两者以不同的纳税人,选择不同的课税对象作为税收制度的基础,因而,互不交叉。但是,在有些情况下,企业所得税和个人所得税虽选择了不同的纳税人,却以同一对象课税,因而发生重叠交叉,出现重复征税问题。这主要涉及到企业、公司股利分配上的重复征税,即股利作为企业所得税基部分缴纳企 Corporate income tax and personal income tax are two different types of income tax, under normal circumstances, the two different taxpayers, the choice of different tax object as the basis for the tax system, therefore, do not cross each other. However, in some cases, corporate income tax and personal income tax, though they choose different taxpayers, are taxed on the same target, resulting in overlap and overlapping and double taxation. This mainly involves the company, the company dividend tax on the distribution of dividends, dividends as part of the corporate income tax paid enterprises