In the past, if company income was first taxed at say 25 % under the business tax, the remaining 75 % given to shareholders would then be taxed as personal income according to the individual shareholder's tax bracket. In the future, the amount duplicated can be claimed as a deduction by the individual on his personal income tax form.
過去，若是公司已被課過百分之二十五的營利專業所得稅，分配給股東的其餘百分之七十五的股利中，還需依股東個人通用稅率課徵個人綜合所得稅，等於重複課稅；未來，這個重複的部分，個別股東在報稅時可以扣抵。