Taxes payable when a limited partnership pays dividends:

1. If the limited partner is a natural person, he needs to pay a tax after receiving the dividend;

2. If the limited partner is an enterprise legal person, it is not required to pay individual tax when receiving dividends, but it is required to pay enterprise income tax.

Second, analysis

Individual tax is a tax with a natural person, company or legal person as the tax unit, that is, the tax paid by an individual after obtaining income. Taxpayers whose monthly income does not reach 5000 need not pay personal income tax. The taxpayer's monthly income is between 5,000 and 36,000, the tax rate for the part exceeding 5,000 is 3%, the taxpayer's monthly income is between 36,000 and144,000, and the enterprise income tax for the part exceeding 36,000 is 10%. The taxable income of an enterprise is the total income of the enterprise in the current year, MINUS the amount of non-taxable income, tax-free income, various deductions and compensation for previous losses. The corporate income tax rate is generally 25%.

3. Limited partners and general partners are the same in tax treatment.

In a limited partnership, there are general partners besides limited partners. Although general partners need to bear unlimited liability and limited partners bear limited liability, there is no difference in tax-related treatment. In other words, the tax treatment of limited partnership is the same as that of general partners. Of course, in a limited partnership, the general partner can control everything in the limited partnership because he needs to bear unlimited responsibilities. General partners can also get corresponding returns when they take risks. In this case, it is also fair to the general partner.