1. The individual tax calculation of the partnership enterprise is based on the pre-tax profit, and the profit distributed by each partner is calculated according to the share proportion of each partner. After deducting the allowable pre-tax deduction of 42,000 yuan (3,500 yuan per month), the tax payable is calculated according to the income from the production and operation of individual industrial and commercial households and the income from the contracting and leasing operations of enterprises and institutions.

2. The basis for calculating individual income tax is: the total income of the partnership-production and operation costs, loss-expense deduction standard = taxable income, and then how much tax should be paid is calculated by the levels in the tax rate table corresponding to taxable income;

3. Calculate the deduction quickly. Investors of a sole proprietorship enterprise shall regard all the income from production and operation as taxable income; 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 agreement does not stipulate the distribution ratio, the taxable income of each investor shall be calculated according to the total production and operation income and the number of partners.

Partnership enterprises are characterized by:

1, engaged in relatively fixed profit-making activities, and the persistence of organizational forms;

2. Without the qualification of a legal person, unless otherwise provided by law, the partners shall bear unlimited joint and several liabilities for the debts of the partnership, which is the group nature of the partnership.

3. There are two or more partners, all of whom shall bear unlimited liability according to law and have a written partnership agreement; 4. The amount of capital contribution actually paid by each partner;

5, the name of the partnership, business premises and the necessary conditions for engaging in the partnership.

To sum up, the taxation of the partnership enterprise is based on the pre-tax profit, and the profit distributed by each partner is calculated according to the proportion of each partner's shares, and the allowable pre-tax deduction after deducting the pre-tax deduction is deducted.

Legal basis:

Article 1 of the Enterprise Income Tax Law of People's Republic of China (PRC)

Within the territory of People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law. This law is not applicable to sole proprietorship enterprises and partnership enterprises.