个人合伙不应成为企业所得税的纳税主体

Personal Partnership Should Not Be the Taxpayer of Enterprise Income Tax

本文围绕着个人合伙的法律地位及其纳税主体资格问题展开论述，针对我国现行法律法规存在着的个人合伙、合伙企业界限不清，许多个人合伙被混入企业所得税纳税主体的情况，在阐述了合伙、企业所得税纳税主体的性质、特征的基础上，对现有观点进行评析。

Abstract In view of the confusion of personal partnership with enterprise partnership in our law today,which,in many cases,results in personal partnership turned into the taxpayer of enterprise income tax,this paper deals with the law status of personal partnership and its subject as a taxpayer.Having expounded the nature and character of partnership and the taxpayer of enterprise income tax and appraised several present views,the authors point out that the personal partnership should not be the taxpayer of enterprise income tax.