2. The reform of the income tax system of partnership enterprises in China has a process. Enterprise income tax will be levied before 2000. Since the issuance of Guo Fa [2000] 16 "Notice of the State Council on Income Tax Collection of Solely Owned Enterprises and Partnership Enterprises" and Caishui [2000] No.9 1, the enterprise income tax has been stopped since 20001,and it is taxed according to the production and operation income of individual industrial and commercial households. The current partnership is assumed to be a natural person partnership, and there is a problem of how to collect income tax as a partner of a legal person or other organization. Therefore, Article 2 of Caishui [2008] 159 further clearly stipulates that a partnership enterprise shall pay individual income tax if its partners are natural persons, and enterprise income tax shall be paid if its partners are legal persons or other organizations. In this way, it is clear how to pay income tax for private partnership.