Research On Legal Issues Of Partnership Enterprise Income Tax Based On The Rules Of Ministerial Tax Law

As a relatively new commercial entity,the partnership enterprise is playing an increasingly important role in China's economic activities.The issue of partnership income tax is an unavoidable problem in the scope of partnership China.Unlike the "Personal Income Tax Law" and "Corporate Income Tax Law",which have their own specific basic laws,the partnership income tax is mainly guided by the rules of the Ministry of Taxation Law.This article is based on the rules of the Ministry of Taxation Law to study the income tax of partnership enterprises.This article first introduces the changes in the income tax legal system of partnerships in China.There are two historical stages in the taxation of partnership enterprise income tax,that is,from the double taxation stage to the stage of applying the principle of penetration.The legal rules of partnership enterprise income tax are currently incomplete,and the current tax law rules are applicable to the Partnership Enterprise Law.There is also an invisible conflict with partial recognition.In order to regulate the taxation of various economic behaviors of partnership enterprises,China has issued a series of ministry taxation rules to refine the taxation rules and resolve many disputes in practice;however,these detailed ministry taxation rules may also lead to conflicts.Combining the ministerial rules and the analysis of the income tax payment structure,we can find the following issues: the application of different tax items to the same economic behavior of the partnership,the incomplete implementation of the "penetration" principle of the partnership income tax,and the incomplete anti-avoidance system of the partnership income tax These three questions.And from the above problems,we have selected typical problems,namely,the tax-related issues of the share transfer of partnerships,the tax-related issues of dividends and dividends of Chinese partnerships,and the anti-avoidance of partnership income tax in China.The analysis finally gives a perfect path.This article then analyzes the legal issues related to the taxation of partnership share transfers,analyzes the taxpayer subject and object of partnership share transfers based on the quaternary structure of income tax,and introduces the "factor compensation theory" and "Hague-Simons criterion" on the scope of tax items.OK to explore.Based on the actual disputes over the income tax on the share transfer of partnerships,that is,the taxation object and the tax base are summarized and summarized.Finally,suggestions are made for improvement.This article also conducts research on the income tax of dividends from partnerships.The legal issues of dividends from partnerships focus on taxpayers and taxpayers,as well as the tax base issues involved in tax incentives.In reality,the failure of legal partners to obtain the transmission of income and the different basis for the application of tax rates by venture capital enterprises and other partnerships are all incomplete performances of the "tax transparency" of the partnership,which affects tax fairness.Aiming at the above problems,perfect suggestions were put forward.At the end of this article,the issue of anti-avoidance of partnership income tax is discussed.Most of the partnership income is taxable.However,in reality,partnership companies use loopholes in tax laws to treat related party transactions and partnership agreements as tax avoidance measures.The collection and management of tax authorities caused difficulties.Therefore,it is necessary to learn from foreign experience,clarify the nature of connected transactions,standardize partnership agreements for tax avoidance,and establish tax avoidance rules specific to partnerships.