Unlike English, the standard foot of Modern Standard Chinese has no phonological stress, h can be seen from four aspects by comparing Chinese with English: the distinguishing func- tion of word, the combination of accent factors in unmarked-mood sentences and marked-mood sen tences; which-controls-which stress and the boundary of foot; the consciousness of native speakers.

In context of the tax systems with dividend income double taxation,first of all,the article analyzes the theoretical modes of this tax system,and it makes a comprehensive contrast between the advantage and disadvantage of deferent modes.

How to effectively avoid international double taxation,is the challenge that China s foreign tax system have to face.