What tax does a general partnership have to pay? 1. The partnership is not required to pay enterprise income tax, and is not an income tax taxpayer. The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Income Tax of Partnership Enterprises (Caishui [2008] 159, hereinafter referred to as 159) once again reiterated that a partnership enterprise should pay individual income tax if each partner is a taxpayer and the partner of the partnership enterprise is a natural person; If the partners are legal persons or other organizations, they shall pay enterprise income tax. In other words, a partnership is neither a corporate income tax nor a taxpayer of personal income tax. 2. Partnership enterprises need to pay VAT. Article 1 of the VAT Regulations is about the definition of taxpayers: units and individuals that sell goods or process, repair and repair services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are VAT taxpayers and should pay VAT in accordance with these regulations. As long as the partnership enterprise has the above-mentioned behaviors and obtains corresponding income, such as buying and selling financial commodities such as stocks and bonds, it has the obligation to pay value-added tax. 3. The partnership needs to pay stamp duty, and the contracts and agreements of the partnership need to be sealed to pay stamp duty.

Legal subjectivity:

1. What tax does the partnership have to pay?

Partnership enterprises need to pay value-added tax and surcharges (urban construction tax, education surcharge and local education surcharge), water conservancy funds, enterprise income tax, personal income tax and stamp duty, and property tax and land use tax if they have real estate.

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 of the production and operation income and other income of the partnership enterprise according to the distribution ratio agreed in the partnership enterprise agreement.

2. If the partnership agreement is not stipulated or clearly stipulated, the taxable income shall be determined based on the total production and operation income and other income and the distribution ratio determined by the partners through consultation.

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. If the partners of a partnership are legal persons or other organizations, the partners shall not use the losses of the partnership to offset their profits when calculating the enterprise income tax.

According to Article 969 of the Civil Law of People's Republic of China (PRC), the capital contribution of the partners, the income legally obtained in the partnership affairs and other property belong to the partnership property. Before the termination of the partnership contract, the partners may not request the division of the partnership property.

Second, what are the benefits of partnership?

1. The material interests of owners and operators have been reasonably distributed and guaranteed by the system. In limited partnership investment banks, limited partners provide about 99% of the funds and share about 80% of the income; General partners enjoy economic benefits such as management fees and profit distribution. The management fee is generally charged at a certain proportion of the total assets managed by the general partner, about 3%. In the profit distribution, the general partner can get at most 20% of the investment income distribution with the capital of 1%.

2. In addition to the material incentives provided by economic interests, the limited partnership system also has strong spiritual incentives for general partners, that is, power and status incentives.

3. Limited partnership system Because the operator is also the owner of the enterprise, he bears unlimited responsibilities, and can control risks through self-restraint in business activities, which is easy to gain the trust of customers; At the same time, because excellent business backbones have the opportunity to be absorbed as new partners, the partnership system can motivate employees to forge ahead and maintain their loyalty to the company, and push the enterprise into a benign development track.

4. The institutional arrangement of limited partnership also fully embodies the principle of reciprocity of incentives and constraints.

3. How should the partnership company be named?

The general partnership enterprise shall indicate the words "general partnership" in its name, and the special general partnership enterprise shall indicate the words "special general partnership"; A limited partnership enterprise shall indicate the words limited partnership, but shall not indicate the words general partnership, special general partnership, limited company or limited liability company. In short, the name of a partnership enterprise must have the word "partnership".

To sum up, the taxes to be paid by the partnership company include value-added tax and surcharges, enterprise income tax, personal income tax and stamp duty. Everyone must pay taxes in accordance with the relevant provisions of the tax law.