以分析中国合伙企业的Pass-Through课税方式为中心.PPT

THE LAW SCHOOL OF NANKAI UNIVERSITY GUANG PING, YANG 5/13/2011 5/13/2011 * Research on Tax Law System of Transparent Entityin China On The Basis of Analyzing The Pass-Through Taxation System of Partnership Enterprise in China The Definition of “Transparent Entity” 5/11/2011 * (CFR －§ 1.894-1) an entity is fiscally transparent under the laws of the entitys jurisdiction /with respect to an item of income/ to the extent that the laws of that jurisdiction require the interest holder in the entity, wherever resident, to separately take into account on a current basis the interest holders respective share of the item of income paid to the entity, whether or not distributed to the interest holder, and the character and source of the item in the hands of the interest holder are determined as if such item were realized directly from the source from which realized by the entity. Personal Opinion on defining the concept of “transparent entity” Firstly, it is an entity (which is distinguished from individuals-”self-employed entrepreneur”, or individual enterprise, and the partner provided in civil law of china), while, such entity is determined as legal form by private law system (in other words, that is a form provided by business laws and other enterprise laws); (??? ??? or ???) Secondly, the substance of “transparency” is stressed here that it is a actually technical means in taxation law, through this technical means, an item of income received from entity is reflected directly in the calculation of income on the level of interest holder in order to achieve the tax purpose(in the other words is called “fiscally”). (???? ????(pass-through??)? ??,??? ??? ??)?continue Fundamental Type of “Transparent Entity”in Modern Chinese private law 5/11/2011 * In Chinese law System In China, there is only one type of legal form of partnership (including GP LP) is used for the tax purpose on fiscally transparent entities “. Comparative Study on foreign Law: In tax law sys