What are the organizational forms of double taxation enterprises?

Double taxation of limited liability companies and joint stock limited companies, also known as double taxation, refers to the collection of the same tax object or tax source by the same taxpayer or different taxpayers more than twice. Double taxation is caused by differences in laws, tax systems and economic systems.

The reasons are: the same tax jurisdiction of the two countries overlaps; There are overlaps in different tax jurisdictions between the two countries, including the overlap between resident jurisdiction and regional jurisdiction, the overlap between citizen jurisdiction and regional jurisdiction, and the overlap between citizen jurisdiction and resident jurisdiction.

Types of double taxation

(1) Legal double taxation

Legal double taxation refers to double taxation of the same taxpayer due to different tax principles in tax law.

(2) Double taxation of taxes

Double taxation refers to double taxation caused by the implementation of compound tax. The so-called compound tax is aimed at a single tax system. In a country, if its tax system consists of one tax, it is called a single tax system; If it is composed of multiple taxes, it is called compound tax.

(3) economic double taxation

Economic double taxation is the double taxation of different taxpayers in the same economic relationship.