Study On The Legal Problems Of Non-resident Partner Income Tax In Partnership Enterprise

With the constant development of economic globalization，the internationalbusiness dealings become more and more closely. In the circumstances that foreigninvestment in China gradually deepening，transnational partnership，as a special formof economic organization， with its peculiar tax advantages，makes the foreigninvestors who want invest in China generate a great interest on it。Although thepartnership enterprise income tax law system in our country has integrated and unifiedunder the framework of the Partnership Enterprise Law, there isn’t any detailed andcomplete implementing rules so far，even there is a legal blank of non-residentpartner’s income tax law in the partnership enterprise。How to tax the non-residentpartner’s income，Markets expect China’s tax department can develop a clear，complete， reasonable implementing measures which is combined with thecharacteristics of non-resident taxpayer and partnership enterprises in the tax law。This paper makes a targeted comment on the non-resident partner’s incometax law in our country，based on the research of taxation pattern of the partnershipenterprise income tax。By drawing on the developed country’s successful experienceof partnership enterprise income tax system，and combining with the nationalconditions of our country，this article puts forward some countermeasures andsuggestions on the existing problems about management of the non-resident partner income tax from several aspects，such as tax model， tax legislation，tax measuresand so on，so as to improve the system of non-resident partner income tax，andsafeguard our national tax sovereignty better.