The Enterprise Income Tax Research Of A Limited Partnership Venture Investment Enterprise As A Legal Person Partner

Limited partnership enterprise in our country has been set up in accordance with the partnership enterprise law of the People's Republic of China enterprise,on the set up it is different from the limited liability company,but as a limited partnership,there are differences in practice,and partnership.Especially in a limited partnership venture investment enterprises,tax related issues is more,more complex,there are double taxation,the tax burden is not clear.In order to encourage and support social capital investment in unlisted small and medium-sized high-tech enterprises,expand the financing channels of small and medium-sized high-tech enterprises,our country promulgated in 2012 national caishui[2012]67 date file to caishui[2015]no.2015,2015,a limited partnership venture investment enterprise as a legal person partner of the enterprise income tax preferential policies apply within the scope of the limited partnership of venture enterprises.But the preferential policy is limited,there are still gap for corporations tax incentives,and preferential policy language is concise,many details is not clear,the use of limited partnership of venture enterprises in the actual process still appear many uncertain ambiguity.Study this topic is hope limited partnership venture investment enterprises and the demands of the policy of adaptability,makes every effort in the development of limited partnership venture capital companies are able to provide more favorable discount policy.Based on the actual case of X enterprise as guidance,the limited partnership venture partner enterprise as a legal person of enterprise income tax,and analyzes its difference from corporations venture enterprise,also hope to be able to select the most appropriate form of organization for the enterprise to provide certain reference,and on the basis of tax incentives for limited partnership venture capital partners can use the policy is more simple and clear,the better to enjoy tax incentives provide reasonable tax advice.Articles of limited partnership venture investment enterprises and their legal person partner of tax risk was analyzed,and the limited partnership by X startup investment enterprise real case calculation shows that,with corporations partnerships tax situation comparison,can know limited partnership enterprise due to the particularity of its organizational structure and its special tax "points after the first tax" form,on taxes avoided corporations startup investment enterprise enterprise income tax and personal income tax tax predicament of "double taxation",but due to the limited partnership venture capital enterprises as a legal person partner from venture capital investment company points back to the dividend,dividend income cannot enjoy tax exemption of enterprise income tax,limited partnership venture capital enterprises have their special part of double taxation,which is the future need attention and one of the problems to be solved.Of venture investment industry in China in recent years the rapid rise,developing rapidly,although the various mechanisms in constant perfect,but the country's support for its policy is not enough,the venture capital resources and risk coexist,its own platform and vision is important.Limited partnership venture capital enterprises play an important role in the economic development in our country,the development of venture capital enterprises in our country,the management,tax incentives need to be more and more attention and improve.