Study On Partnership Income Tax System Of China

Partnership, an old way of doing business, has been favored of the majority of investors for its high degree of operational flexibility and a strong contribution convenience after thousands of years of development, In our country, partnership has a long history, but the construction of the partnership income tax system, lacking clear regulations on the handling of specific issues,is still in its infancy. Especially after China’s Partnership Enterprise Law "revised our partner companies and expanded partner types, the partnership enterprise income tax system has not been further improved, in this context, The academic study of the Partnership enterprise income tax system and the proposal of appropriate suggestions for improvement, became a timely move.The first part is the introduction, state reasons for choosing the partner enterprise income tax system as the research object, review research achievements of scholars at home and abroad on the partnership business income taxation model, and the income, expenses and losses,the collection and management issues of the partnership enterprise income tax system,The second part is to expound the theory related with the partnership enterprise income tax system. Describe the concept, classification, legal status of the partnership enterprise, then the partnership income taxable entity, comparing entity taxation model, quasi-entity taxation model and non-entity taxation model, setting forth the factors affecting the partnership enterprise income taxation model.The third part consists of two main contents, the first is introducing the development process of the partnership enterprise income tax system. The second is to introduce our current partnership enterprise income tax system in accordance with the basic elements of the tax system.The fourth part is to make some different points of view For the existing problems in our current partnership enterprise income tax system based on fully reading the literature.The last part as the echoes of the fourth part, give suggestions one by one for the problems mentioned above in our current partnership enterprise income tax system.