1. What are the business scope of the equity investment limited partnership? 1. Equity investment management (except for special national examination and approval items such as finance and securities). 2. Investment consulting (except brokerage). 3. Enterprise management consulting (except brokerage). 4. Business consultation (except brokerage). (If an enterprise's business involves an administrative license, it shall operate with the license. ) 2. What taxes do equity investment limited partnerships need to pay? The state stipulates that limited partnerships do not pay business tax, but each partner pays income tax separately according to its nature after distributing the income. According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Income Tax of Partners in Partnership Enterprises, the partnership enterprises implement the principle of "distributing first and then paying taxes". The partnership enterprises themselves do not pay taxes, but only pay taxes to the investors. If the investor is a natural person, individual income tax shall be paid; If the investor is a legal person or other organization, it shall pay enterprise income tax. As a special form of partnership, limited partnership also applies to the above provisions. Therefore, for natural person investors, the Provisions of the Ministry of Finance on Equity Investment Co., Ltd. and State Taxation Administration of The People's Republic of China on the Collection of Individual Income Tax for Investors of Solely Owned Enterprises and Partnership Enterprises states that individual income tax shall be calculated and collected according to the income from the production and operation of individual industrial and commercial households at a five-level excess progressive tax rate of 5% ~ 35%; For legal persons and other organizations, according to the provisions of the enterprise income tax law, the enterprise income tax rate of 25% is applicable. Third, the advantages of equity investment The New Third Board 1, the investment threshold is lowered, and individuals and institutions have the opportunity to participate in the investment in the equity primary market. Shareholders in China can only invest in the secondary stock market. Equity investment was originally only the domain of institutional investors, because equity investment requires at least tens of millions of funds to invest. Under the guidance of national policies, we will vigorously develop multi-level capital markets. The new third board market has obviously lowered the threshold for investors to participate, and hundreds of thousands of investors will have the opportunity to participate in the original equity investment of enterprises. 2. The return potential is great. In the process of the change from audit system to registration system, the multi-level capital market has been developed vigorously. After investing in the original shares, investors withdraw through listing, mergers and acquisitions, agreement transfer, etc. In 2-3 years, they will have the opportunity to earn several times the premium income, and the return potential is very great. This kind of investment is safe. (1) Investors become shareholders of the company directly. After the investor invests in the project, the enterprise is changed through industry and commerce, and the investor is displayed in the register of shareholders of the enterprise. From a legal point of view, investors will become the real shareholders of enterprises. Investors' investment funds are very direct and their whereabouts are clear. Unlike some investment and wealth management products on the market, investors simply can't know where their funds are going. (2) As the preferred shareholder of the company, the investor enjoys the agreed dividends every year. Prior to the withdrawal of the invested enterprise through listing, merger, acquisition, transfer and other premium methods, the preferred shareholders shall have priority to enjoy the company's dividends, and the dividend ratio shall be clearly marked in the investment contract. If the enterprise fails to go public within the agreed time, at the agreed time point, such as three years later, the major shareholder of the company will repurchase the shares of the preferred shareholders at the original price, which will be clearly marked in the contract. (3) The risk is controllable. After strict examination, the capital increase of an enterprise is far less than its total net assets, and generally the capital increase is less than 50% of its net assets, so the safety factor is very high. At the same time, the major shareholder of the company shall bear unlimited joint and several liability to the preferred shareholder, which shall be indicated in the contract. Engaged in equity investment, bond investment, project investment, investment and financing management and related consulting services (projects subject to approval according to law can only be operated after approval by relevant departments); Entrusted to manage equity investment funds, government guidance funds and other funds; Equity investment management; Investment management; Entrusted asset management; Investment consulting; enterprise management consulting .....