中國“透明實體”課稅制度研究-以分析中國合伙企(參考版)
2025-01-14 13:26本頁面
【正文】 s substantial investment content, Economic substance and Legal characteristics. 5/11/2022 19 THANK YOU! 。 The Trialism of Taxpayer classification （ ?? ??? ?? ????? ?? ???? ?? ） NEXT 2. The Basic Requirements on “Transparent Entity” Rules Diversification of legal form The characters of diversification is that many new legal forms were created by private law, and the legal character of these forms have changed （ ???? ?? ??? ??? ） For example, like LLC, it has qualification as a legal person (?? ?? )in private law form, but the economic substance (?? ?? )is essentially a partnership。 (3) according to the cost, plus reasonable expenses and profit。 Partnership The principle of independent enterprises (1) according to pricing for the same or similar business transactions between independent enterprises。s Republic of China on Individual Ine Tax ? The provision on imposing the individual ine tax to sole proprietorship and partnership investors ? Notice of the Ministry of Finance and State Administration of Taxation on Adjusting the Pretax Deduction Criterions regarding the Individual Ine Tax on Individual Industrial and Commercial Households, Sole Proprietorships and Partnership Enterprises before 2022 (treatment as entity ) Imposed the enterprise ine tax on partnership after 2022 (treatment as individual) ) Imposed the individual ine tax on partnership NEXT 5/11/2022 12 The Characteristics and The Structure of the tax law on Partnership enterprise (1) Taxpayers Each Partner is tax obligor in the partnership , a natural partnership has to pay personal ine tax 。 Rules for Transparent Entity 5/11/2022 11 1. The Changes From “Entity Taxation“ to “Transparent Entity Taxation” (NEXT) 2. The Structure of PassThrough Taxation (NEXT) (1) Taxpayers (2) The Operation of Enterprise (3) The Distribution of Profits (4) Transactions between Partner amp。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 creation of legal form ? Partnership business law of the People39。 Characteristics of “Transparent Entity” in Chinese Private Law 5/1
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