个人独资企业、合伙企业纳税义务主体的思考

Some reflections and suggestions on individual enterprises and partnerships as taxpayers

探讨了我国内资企业所得税法纳税主体 ,在结合国情并参考国外立法先例的基础上 ,提出新的分类意见。个人独资企业、个人合伙企业按个人所得税法纳税 ;在现阶段 ,对各类合伙企业 (商合伙 )确认为公司 (或法人 )

In this thesis, the author probes into the issues about the taxpayer of the Income Tax Law for Domestic Enterprises of our country.On the basis of domestic conditions and with reference to the foreign laws related, the author proposes some new suggestions for classifications: Income tax shall be paid in accordance with provisions of Income Tax Law for Individual Enterprises and Partnerships of People; at present, it's more appropriate to acknowledge partnerships (corporations) or legal persons as the taxpayers of Income Tax Law for Enterprises or Corporations.