Research On Income Tax Risk Of Partners In Limited Partnership Venture Capital Enterprises

In recent years,the popularity of limited partnership venture capital enterprises has soared in the investment circle,but in practice,there are many tax-related problems,more complex,there are repeated taxation,unclear tax burden and so on.In order to support and encourage social capital represented by venture capital enterprises to invest in small and medium-sized high-tech enterprises and start-ups,and to expand financing channels for small and medium-sized high-tech enterprises and start-ups of science and technology,From the promulgation of Fiscal and Taxation(2012)67 in 2012 to Fiscal and Taxation(2018)55 in 2018,The preferential policy of enterprise income tax investment credit for legal partners and natural person partners of limited partnership venture capital enterprises is formally applicable to limited partnership venture capital enterprises throughout the country.In 2019,Finance and Taxation(2019)No.8 was promulgated,which solved the problem of individual tax accounting of "natural person partners in venture capital enterprises",but at the same time,many details of the policy are not clear enough.Limited partnership venture capital enterprises in the actual application process is still a lot of difficult to grasp.This paper introduces the actual case of X venture capital partnership as a case to study the income tax of partners in limited partnership venture capital enterprises.While analyzing its potential tax-related risks,this paper explores the actual needs of the partners of limited partnership venture capital enterprises in the actual investment process and the reasonable use of tax policy.This paper classifies and analyzes the tax risk of limited partnership venture capital enterprise and its partners,and explains the tax risk o f X limited partnership venture capital enterprise and its partners through case analysis and calculation.These include the risk of diluting the investment credits of other partners and the risk of natural person partners choosing individual tax accountin g methods for newly added partners to increase capital and start-up technology enterprises.The inapplicability of the principle of "penetration" of dividend dividends by legal partners and the fact that profits cannot be made up for by the losses of the partnership are still issues of concern in the follow-up.The continuous improvement of the tax policy of limited partnership venture capital enterprises will lead to the healthy and rapid development of the whole venture capital industry.Our country should give full play to the advantages of limited partnership as an organizational form and drive more investors.Widely mobilize its enthusiasm and promote effective and stable economic growth.at the same time,partners and their partnerships should also const antly improve their own platform to optimize investment efficiency.