Research On Tax Risk Management Of Limited Partnership

In recent years,with the rapid development of the limited partnerships in Hangzhou,especially in the field of venture capital and asset management,more and more enterprises choose to establish as limited partnership system.Compared with limited company,the limited partnerships have some advantages in the income tax,but there are also some problems such as imperfect policy system,less tax incentives,weak internal control and so on.How to improve the ability of a limited partnership to prevent tax risk is a pressing problem to be solved.In this paper,we starting from the characteristics of Taxation of limited partnership,and then introducing the concept of risk management into the limited partnership tax management.Through theoretical and empirical research,we try to explore the tax risk management mechanism for the limited partnership,to help its accurate identification,assessment and response the risk of tax.Then through the case analysis,to carry out tax risk management on the effectiveness of the ax risk evasion.Through theoretical and empirical analysis,this paper explores the tax risk management mechanism for the limited partnership,refines the tax risk identification indicators,summarizes the methods and measures of tax risk assessment,and also proposes that strengthen the internal environment,system guarantee and personnel training is an important condition to carry out tax risk management.