有限合伙制私募股权投资基金所得税问题探讨

自然人合伙人个人所得税税率偏高;法人合伙人分得的私募股权投资基金基金取得的投资性收益是否免税以及企业法人缴纳企业所得税时合伙企业的股权投资损失是否可以抵减其盈利等,这些问题在新的合伙企业法中既有不合理之处,也有不确定因素。建议:自然人合伙人个人所得税税率标准统一定为20%;法人合伙人分得的私募股权投资基金基金取得的股息等投资性收益,应该享受免税待遇,法人合伙人可以在计算其缴纳企业所得税时,扣除合伙企业股权投资损失。

Discussion on Income Tax of Private Equity Investment Fund Based on Limited Partnership

In the new Partnership Law,there are some unreasonable aspects and uncertain factors about abovementioned problems.For instance,the income tax of partners of natural person is higher,the investing income gained from private equity investment fund is untaxed or not for partners of legal person,and the loss of equity investment for the partner enterprise can be credited by its profit or not when the enterprise legal person pays its income tax.We suggest that the income tax rate should be at 20% for the partne...