1, legal representative partner, income tax is levied on "income from production, manufacturing and operation" or "income from dividend distribution, loan interest and income", with a general levy rate of 25%;
2. General Partner Partners mainly pay two types of personal enterprise income tax, namely operating income, dividend distribution, loan interest and income.
Tax, commonly known as "tax". Taxes refer to the taxes that actually exist in a country's tax management system and are the basic tax modules. The tax paid is called taxable income, and the ratio of taxable income to various taxes put in storage is called collection rate. Taxes can be divided into different categories according to different tax objects. Therefore, the difference of tax object is the main sign that one tax type is different from another, and the name of tax type is generally named after the tax object.
For example, the tax levied on the value-added rate is called income tax; Taxes that tax resources are called resource taxes, etc. Taxation refers to a normative form in which the state participates in the distribution of social products in a compulsory and unpaid way in order to provide public goods to the society and meet social needs, and obtains fiscal revenue. Taxation is a very important policy tool. Compared with other modes of distribution, taxation is compulsory, free and fixed, which is customarily called "three natures" of taxation, namely, compulsory, fixed and free.
The three basic characteristics of taxation are a unified whole. Among them, compulsion is a powerful guarantee to realize free taxation, gratuitousness is the embodiment of the essence of taxation, and fixity is the inevitable requirement of compulsion and gratuitousness.
legal ground
People's Republic of China (PRC) tax collection management law
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.