Legal analysis: a partnership takes each partner as the taxpayer. If the partners of a partnership are natural persons, they shall pay individual income tax; If the partners are legal persons or other organizations, they shall pay enterprise income tax. Partners in a limited partnership shall bear individual income tax and enterprise income tax respectively according to natural persons and enterprises. Among them, the general partner of a natural person carries out the partnership affairs of a limited partnership enterprise, and according to the taxable items obtained by the production and operation of individual industrial and commercial households, the five-level excess progressive tax rate of 3%-5% is applied to calculate and collect personal income tax; A natural person limited partner who does not carry out the partnership affairs of a limited partnership enterprise shall pay personal income tax at the rate of 20% according to the taxable items of interest, dividends and bonuses. The capital contribution for equity investment in a limited partnership enterprise shall be decided and announced by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Legal basis: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Income Tax of Partnership Partners II. A partnership enterprise takes each partner as the taxpayer. If the partners of a partnership are natural persons, they shall pay individual income tax; If the partners are legal persons or other organizations, they shall pay enterprise income tax. Three. The income from production and operation and other income of a partnership enterprise shall be divided first and then taxed. 4. The partners of a partnership enterprise shall determine the taxable income according to the following principles: (1) The partners of a partnership enterprise shall determine the taxable income according to the production and operation income of the partnership enterprise and its income, and according to the distribution ratio agreed in the partnership agreement. (2) If the partnership agreement is not stipulated or clearly stipulated, the taxable income shall be determined according to the distribution ratio decided by the partners through consultation with all the income from production and operation and other income. (3) If negotiation fails, the taxable income shall be determined according to the total production and operation income and other income and the proportion of the paid-in capital contribution of the partners. (4) If the proportion of capital contribution cannot be determined, the taxable income of each partner shall be calculated on the basis of the total production and operation income and other income according to the number of partners. The partnership agreement shall not stipulate that all profits shall be distributed to some partners.