Limited partnership enterprises do not need to pay enterprise income tax. After the establishment of a partnership, the partners shall pay individual income tax in accordance with the relevant provisions, and do not need to pay enterprise income tax to the tax authorities. Partnerships here include limited partnerships and general partnerships. Therefore, limited partnership enterprises do not need to pay enterprise income tax, but only need to pay personal income tax to the tax authorities, and pay the corresponding taxes directly to the tax authorities after the end of the year.

legal ground

People's Republic of China (PRC) Enterprise Income Tax Law Article 1 Enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax in People's Republic of China (PRC) and shall pay enterprise income tax in accordance with the provisions of this Law.

This law is not applicable to sole proprietorship enterprises and partnership enterprises.