A Research On Tax-Planning For X Company Based On Private Equity Fund Limited Partnership Theory

Since China introduced the concept of venture capital in 1984,private equity funds have gone through more than 30 years.In decades of rapid development,limited partnership is the preferred form of organization.It is particularly important to conduct phased tax research on limited partnership private equity fund companies in order to provide them with tax planning plans.The thesis adopts methods such as field research,literature collection,and case comparative analysis to conduct tax planning research on private equity partnership.First comes the basic concepts,from the origin and advantages of the limited partnership system,to the definition of the concept of private equity funds in blocks,and further the details of limited partnership funds and basic theory of tax planning.Then,sort out the relevant policies in income tax,tax incentives,value-added tax and stamp duty over the years,further expounding tax situation at different operation stages.Subsequently,combined with the industry situation and current policies,the thesis provides a staged tax planning proposal for the case company.Finally,summarize the text and put forward case enlightenment.The research conclusions are as follows: During the fund-raising stage,attention should be paid to the choice of registration place and communication with local tax bureaus to avoid unnecessary tax expenditures;In the fund operation stage,the fund manager and the general partner should be set as different entities.In the limited partnership agreement,it is stipulated that the management fee charged by the general partner is as low as possible,and the dividend is as high as possible;During the fund income distribution and withdrawal stage,increase the proportion of natural persons’ capital contribution among partners,and stipulate a higher proportion of natural persons’ limited partners’ income in the limited partnership agreement.In addition,enterprises can also choose to invest in small and medium-sized high-tech enterprises to make the most of the preferential tax policies for venture capital enterprises.On this basis,they should choose a single investment fund accounting method and increase natural partner’s capital contribution ratio.