中國“透明實(shí)體”課稅制度研究-以分析中國合伙企(編輯修改稿)
2025-02-07 13:26 本頁面
【文章內(nèi)容簡介】 w – type two: general sense of the classification(after 1993 market economy) ?Corporation(1986), Partnership(1997), sole proprietorships(2022), Trust(2022) The Taxpayer classification for Tax Purpose In Modern Chinese Tax Law System Treatment as “ NonEntity” (Individual) Treatment as Transparent Entity Treatment as “Entity” For Tax Purpose next Legal System of Partnership in China amp。 The creation of legal form ? Partnership business law of the People39。s Republic of China ? Measures for the Administration of Registration of Partnership Businesses of the People39。s Republic of China ? Administrative Measures for the Establishment of Partnership Enterprises within China by Foreign Enterprises or Individuals 1997 PARTERNERSHIP THE CREATION OF ONE OF PRIVITE LEGAL FORM NEXT 5/11/2022 9 The Characteristics and The Structure of Partnership Entity In Business Organization Law System (1) The Type of Partnership Entity amp。 The Partner partnership enterprise refers to the general partnership enterprises and limited liability partnership enterprises which are established within China by natural persons, legal persons and other anizations in accordance with the law. A general partnership enterprise A limited liability partnership enterprise shall be formed by general partners and limited partners. The general partners shall bear unlimited joint and several liabilities for the debts of the limited liability partnership enterprise. The limited partners bear the liabilities for its debts to the extent of their capital contributions. (2) The Establishment of partnership A partner may make capital contributions in money, in kind, or intellectual property right, land use right or other properties, or labor services. No limited partner may make capital contributions in labor services. (3) Allocation of the profits in Partnership The distribution of profits or sharing of losses of the partnership enterprise shall follow the stipulations of the partnership agreement. If it is not stipulated or not expressly stipulated in the partnership agreement, a decision shall be made by the partners through negotiation. In case the negotiations fail, the distribution of profits or sharing of losses shall be made in proportion to the actual capital contributions made by the partners. If it is unable to determine the proportions of capital contributions, the profits or losses shall be distributed or
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