1. After receiving the funds from each partner:

Separate accounting, each partner has a detailed account.

Debit: bank deposit

Loan: partner's capital-XX partner

2. To invest abroad, we should choose a good accounting method, which is cost method or equity method. According to your situation, the payback period should be above 1 year, and you should record the long-term equity investment.

Borrow: Long-term equity investment-XX project

Loans: bank deposits

When receiving dividends from the invested enterprise and withdrawing from it, accounting treatment shall be carried out according to the selected corresponding cost method and equity method.

Remind you that if you start to choose the cost method for accounting, the change of equity will have a significant impact on the later period or the fair value of the enterprise can be measured when it goes public, you need to change from the cost method to the equity method.

3. It refers to whether you have the obligation to withhold and remit when you register tax. If so, you need to withhold and pay personal income tax, and the partners of the legal person enterprise pay the enterprise income tax themselves.

4. In accordance with the provisions of the tax law, natural person partners shall pay taxes at a progressive rate with reference to the income of individual industrial and commercial households. Different places have different preferential tax policies. At present, 20% of them pay personal income tax.