In the present work a monofluid theory of helium II able to explain also the dissipative phenomena is formulated. A constitutive equation for the stress deviator is derived by using an iterative procedure that is somewhat akin to the Maxwellian iteration. A term which is proportional to the deviator of the square of heat flux and terms in the gradients of velocity, heat flux density and temperature appear in this relation. A single viscous coefficient, namely the shear viscosity, is involved in this equation. This fundamental relationship becomes the one deduced in a previous paper in the limiting case of absence of dissipation. The nondifferential part of this relation is able to explain the link between the stress and the square of heat flux, experimentally discovered by Kapitza and Hall. The terms with the gradients of velocity and heat flux allow to explain the attenuation of both sounds in helium II.