私募股权基金税法问题研究

Research on Tax Law of Private Equity

中国资本市场的发展越来越引人注目,而私募股权基金又是其中非常重要的一块。随着公司法和合伙企业法的修改,私募股权基金的法律障碍逐渐扫清,但是相关的配套措施尤其是税法问题仍然存在。文章从组织形式的角度,对私募股权基金的所得税问题集中探讨,主要从公司还是合伙的角度来进行税法的分析;另外一个角度是从私募股权基金投资的退出形式,即从IPO、股权转让、清算三种主要的退出方式来分析和比较其中的税法问题以及如何节税的问题。通过两个角度的税法研究,对于实务中的私募股权基金税法问题有着一定的实践意义,对于学术研究也是一种补充。

With the development of Chinese captital market, Private Equity become a very important Part. With the adjustment of Corporation＇s law and law on partnership enterprises, the legal impediments of Private Equity has been countermeasured but related measures exists, firstly the paper introduces basic condition of Private Equity and interpret the Tax law issue of Private Equity which is mainly about income tax law. From the perspective of organization the paper is mainly from the corporation and partnership. Another perspective is from the form of withdraw which is mainly from IPO,Equity transaction ,clearing and comparing the tax law issue in it. From the two perspective the paper may have some theory and pratical points in the practices of Private Equity.