Personal income tax is calculated and paid at the tax rate of 20% according to the taxable items derived from interest, dividends and bonuses. 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.

Second, detailed analysis

Limited partnership consists of general partner and limited partner. The general partner shall be jointly and severally liable for the debts of the partnership, and the limited partner shall be liable for the debts of the partnership to the extent of the capital contribution subscribed. Limited partnership realizes the separation of enterprise management right and capital contribution right, and can combine the advantages of enterprise management and capital, so it is the main organizational form of foreign private equity funds.

3. What are the consequences of a limited partnership not paying taxes?

1. Failing to file tax returns within the time limit stipulated by the tax bureau, and if the circumstances are relatively minor, the tax authorities will impose a fine of more than 200 yuan per month on the enterprise in addition to paying back the tax, and will also charge a late fee for overdue for a long time. If the circumstances are serious, the tax authorities will increase the punishment and impose a corresponding higher amount of fine;

2. If the tax payment has not been reported to the tax registration authority for three consecutive months, the tax registration authority will cancel the tax registration certificate of the enterprise;

3. The identity card information of all shareholders of the company will be blacklisted by the relevant registration authorities.