有限7合伙制基金的税收.docVIP

有限合伙制创业投资基金所得税问题初探 寇 祥 河1 潘 岚2 （1.中国人民大学，北京 100872；2.法国尼斯大学，Sophia Antipolis） 摘要：随着新《合伙企业法》The Income Tax Treatment of Limited Partnership Venture Capital in China Abstract: With the implementation of revised Partnership Enterprise Law, more and more local venture capital firms adopt the organization of limited partnership. However, some problems exist in the Chinese government’s tax regulations related to limited partnership fund, which resulted from the lag of legislation. This paper have an in-depth analysis about these problems and put forwards certain suggestions on the income tax t