新《公司法》规定一名自然人或一名法人可以设立“一人有限责任公司”,但有些人对于“一人公司?既要缴企业所得税,又要缴个人所得税的要求很不理解。实际上,这种做法并不存在重复征税。“一人公司”注册的是企业法人性质,根据规定应缴纳企业所得税；当“一人公司”税后利润分红,股东取得红利所得时,根据规定应缴纳个人所得税。“一人公司”同时缴个人所得税和企业所得税是有区别的：首先是征税对象不同, The new “Company Law” stipulates that a natural person or a legal person may establish a “one-person limited liability company,” but some people do not understand the “one-man company” requirement of both paying corporate income tax and paying personal income tax. In fact, This practice does not exist double taxation. “One-person company” is registered in the nature of corporate entities, according to the provisions should be paid corporate income tax; when the “one-man company” after-tax profit dividends, shareholders receive dividends, according to the provisions of the personal income tax “One-person company” pay personal income tax and corporate income tax at the same time there is a difference: First, the tax object is different,