公司制和有限合伙制的税收制度歧视问题研究

Corporate System VS Limited Partnership:A Study on Tax Policy Discrimination

现阶段我国的创业投资企业存在着公司制和有限合伙制两种组织形态,从制度环境来看,公司制比有限合伙制更能适应我国当前的制度环境。但是在实践中,有限合伙制却越来越成为我国创业投资企业的主流组织形态,究其根本原因,是因为有限合伙制的低税负结构,而公司制创业投资的双重征税问题,引致了有限合伙制的比较优势。但是,税收制度本身只是一种制度的惯性,基于市场机制本身,并不能说明公司制比有限合伙制要落后。鉴于赋予公司制和有限合伙制公平竞争环境的考虑,文章建议针对公司制创投企业的税务比照有限合伙制,适当降低税务负担。

Corporate system and limited partnership system are two morphology of venture capital enterprises in recent years, and, from the view of current institutional environment, corporate system would be more adaptive. However, in practice, the limited partnership has increasingly become the main form of organization for venture capital enterprises in China. The reason is that corporate system would with burden double taxation which lead to the disadvantage of company system. However, the tax system itself is an the inertia, As faras the market mechanism is concerned, there was no proof showing that corporate system is inferior to limited partnership. In view of the given considerations of fair competition envi- ronment for the corporate system and the limited partnership, the paper suggests that the tax burden on enterprises of corpo-rate system showld be reducad appropriately compared to their connterparts of limited partnership system.