1. A partnership enterprise does not have legal person status and does not need to pay enterprise income tax. Partnership enterprises do not pay enterprise income tax, and the partners pay individual income tax separately. We know that natural persons pay personal income tax, while legal persons need to pay corporate income tax; The nature of a partnership enterprise is a partnership profit-making organization, and the partners bear unlimited joint and several liability for the partnership organization (enterprise). Therefore, the partnership enterprise does not have the legal person qualification, so it does not need to pay enterprise income tax.
Two, the first tax, personal income tax paid by the partners. According to the provisions of the tax law, partners pay individual income tax according to the income from production and operation. According to the principle of tax after tax, the partners (investors) of the partnership enterprise determine the taxable income according to all the production and operation income of the partnership enterprise and the distribution ratio agreed in the partnership agreement; If the partnership agreement does not stipulate the distribution ratio, the taxable income of each partner (investor) will be calculated on the basis of all production and operation income and the number of partners.
The personal income tax payable by the partners of a partnership enterprise is applicable to the five-level excess progressive tax rate of operating income, and the tax rate is 5% to 35%.
Three, the partnership enterprise personal income tax collection method. There are two main methods to calculate the taxable amount of individual income tax for the income from production and operation of partnership enterprises, namely, one is to collect by auditing the accounts, and the other is to collect by verification.
1, audit collection. The taxable amount of operating income in the way of audit collection is the total income obtained in the whole year. The balance after deducting costs and losses is multiplied by the applicable tax rate, and then the quick deduction is deducted. The collection method of personal income tax payable is basically similar to the collection and management method of enterprise income tax.
It should be noted that the living expenses incurred by investors and families are not allowed to be deducted before tax. The living expenses of investors and their families are mixed with the production and operation expenses of enterprises, and it is difficult to divide them, so they are all regarded as the living expenses of investors and their families, and are not allowed to be deducted before tax.
In addition, if it is difficult to divide the fixed assets used by enterprises for production and operation and investors and their family life, the competent tax authorities shall verify the amount or proportion of depreciation expenses allowed to be deducted before tax according to the specific conditions such as the type and scale of production and operation of enterprises.
2. Approved collection. The approved collection methods mainly include the fixed collection and the approved taxable income rate. Where the approved taxable income rate is levied, the formula for calculating the taxable income is: taxable income = total income * taxable income rate.
It should be emphasized that investors who implement approved taxation cannot enjoy the preferential policies of individual income tax; If the audit collection is changed to the approved collection, the part of the annual operating loss identified under the audit tax method that has not been made up shall not be made up any more.
IV. Determination of taxable items for foreign investment of partnership enterprises. The interest, dividends and bonuses returned from the partnership's foreign investment shall not be incorporated into the income of the enterprise, but shall be separately regarded as the income of the interest, dividends and bonuses obtained by the individual investor, and personal income tax shall be calculated and paid according to the taxable items of "dividends, interests and bonuses".
If the foreign investment in the name of a partnership is divided into interest or dividends, the taxable income shall be based on all the production and operation income of the investors of a sole proprietorship enterprise; Investors in a partnership enterprise shall determine the taxable income according to the total production and operation income of the partnership enterprise and the distribution ratio agreed in the partnership agreement. If the partnership enterprise has no agreed distribution ratio, the provisions on calculating the taxable income of each investor on the basis of the total production and operation income and the number of partners shall determine the interest, dividend and bonus income of each investor, and calculate and pay personal income tax according to the taxable items of "interest, dividend and bonus income" respectively.