国外对股份公司征收所得税的做法及启示杨灿明对股份公司征收所得税涉及多方面的内容，如纳税人、税率、课税依据、减免规定、违章处理等。本文探讨的重点是；在股份制企业的利润划分为支付股东的股息和公司未分配利润两部分之后，如何对公司的已分配利润和未分配利润进行... The practice of foreign income tax levied on joint-stock companies and its enlightenment Yang Canming’s income tax levied on joint-stock companies involves many aspects, such as taxpayers, tax rates, tax bases, exemptions and exemptions, and illegal handling. The key point of this paper is how to divide the undistributed profits and undistributed profits of the joint-stock enterprises after the profit of the joint-stock enterprises is divided into two parts: the dividends paid by the shareholders and the undistributed profits of the company.