外资有限合伙企业税务分析与规划.pptVIP

1 1 外资有限合伙企业税务分析与规划Foreign Invested Liability Partnership EnterprisesTaxation Analysis and Planning通力律师事务所Llinks Law Offices2010年1月January 2010 CCH外资合伙企业研讨会Investing in Partnerships in China 2010  2 目录Table of Content 备受关注的外资有限合伙－外资进入中国内地的新篇章 Foreign Invested Limited Partnership Enterprises (“FI LPEs”) - A new chapter for foreign investment in Mainland China 合伙企业在中国内地要缴纳什么税? How is a partnership taxed in Mainland China? 现行合伙企业所得税主要规定 Current major income tax rules on a partnership 有限合伙所得税政策的地方实践 Local practices on income taxes on LPEs 外资有限合伙架构下的所得税分析 Analysis on income tax