杭州市合伙制企业所得税制情况的调查与思考

An Investigation and Some Reflections on Income Tax System concerning Partnerships in Hangzhou

本文通过对杭州市合伙企业的深入调研,分析了合伙企业在税收政策以及实际征管中存在的主要问题,并以此为基础,有针对性地提出了完善合伙制企业所得税政策和征管的建议,以更好地促进合伙企业的健康发展。

By the in-depth investigation of partnerships in Hangzhou, this paper analyzes main issues existed in tax policy and tax collection and administration towards partnerships. On this basis, the paper puts forward some suggestions on the improvement of income tax system and tax collection and administration of partnerships to promote their sound development.