中国透明实体课税制度研究－以分析中国合伙企业的Pass.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 res