合伙企业所得税制度的困境和出路——从创业投资企业个人合伙人所得税争议切入  

Predicaments of Partnership Income Tax Regime and Solutions——From the Perspective of Controversies over Individual Partner Income Tax of Venture Capital Enterprise

作　　者：张牧君[1] Zhang Mujun

机构地区：[1]中国人民大学法学院

出　　处：《政治与法律》2020年第3期151-161,共11页Political Science and Law

摘　　要：个人合伙人来源于创业投资企业的所得是否能够适用20%的所得税税率的争议,其实质是我国合伙企业所得税制度在理论上是遵循“集合论”还是“实体论”的争议。根据这两种不同理论构建的合伙企业所得税制度之间存在巨大的差别。我国对合伙企业所得税只在合伙人层面征收仅仅是一种形式上符合“集合论”的政策选择。如果以我国《个人所得税法》为前提考察有关税收规范中的具体规则可以发现,支撑我国合伙企业所得税制度的核心是“实体论”。这种形式上采用“集合论”而实质上为“实体论”的混合模式使得合伙企业所得税制度形成了独有的内在逻辑,即合伙企业虽然不作为纳税主体但其是阻隔所得穿透的实体,这需要一个理论清晰、具有普遍适用性的单行立法来体现。在不改变当前以“实体论”为主的路径下,合伙企业所得税制度的立法还应当区分有限合伙人和普通合伙人的税收待遇,从而更好地促进税负公平。The question of whether the tax rate on income of individual partners from venture capital enterprises is 20%is actually a controversy on whether Chinese partnership income tax regime follows"aggregation theory"or"entity theory".There are major differences between the partnership income tax regimes established according to the foresaid two different theories.It is only a choice of policy formally conforming to the aggregation theory that the partnership income tax is only levied through partners in China,but if the specific rules in the regulatory documents on taxes are examined under the framework of Individual Income Tax Law,it can be found that the essence of partnership income tax regime is the entity theory.This hybrid model of formally adopting the aggregation theory and actually adopting the entity theory makes partnership income tax regime form its unique inner logic that although a partnership is not a tax payer,but it is an entity barring the"pass-through"of income,which requires a separate legislation with clear theory and universal applicability to make it clear.Without changing the current the entity-theory-dominated approach,the legislation on partnership income tax should give different tax treatments to limited partners and general partners so as to better promote the fairness in paying taxes.

关 键 词：合伙企业所得税 个人合伙人所得税 股权投资所得 有限合伙人所得税 创业投资企业 

分 类 号：DF432.[政治法律—经济法学]