For example, if you buy a company's stock, the company will give you a dividend of 6,543,800 yuan, which will be paid by the company from the net profit, and the enterprise income tax has been paid, which is a heavy tax; After you receive 6,543,800 yuan, you have to pay personal income tax. This is the second tax collection. So it will lead to double taxation. No matter who bears it, the state has collected taxes twice, so it is double taxation.