摘要
在合伙制度源远流长的发展史上,各国合伙企业的税收法律制度,也经历了不断修正和完善。本文在追溯和借鉴国外合伙企业税收立法和征管经验基础上,分析了我国合伙企业所得税制存在的现实问题,提出了完善我国合伙企业所得税制的建议,对于促进我国合伙企业的健康发展具有重要意义。
In the long history of the development of the partnership system, the legal systems of tax revenue of the partnership enterprises have been revised and improved constantly in the world. Based on the foreign experiences in the legislation and collection and management, this paper analyzes the realistic problems with the income tax system for the partnership enterprises in China. To resolve such problems, the paper proposes some policy options which could be conducive to the healthy development of partnerships.
出处
《税务研究》
CSSCI
北大核心
2014年第4期32-39,共8页
关键词
合伙企业
所得税制
课税模式
Partnership enterprise
Income tax system
Taxation pattern
