合伙企业创新赋能与纳税机制优化

INNOVATION EMPOWERMENT OF PARTNERSHIP AND OPTIMIZATION OF TAXATION MECHANISM

本文所讨论的合伙企业法定框架内的创新赋能,是指把若干自然人结合为合伙企业,在合规、真实的前提下处理原来棘手的自然人纳税问题。试点案例证明,此举可以在带来政府增加税收实际效果、化解一大批上至高知人才、下至“农民工”式灵活就业者作为纳税人的税收“痛点”的同时,又较好地规范市场秩序,培育诚信纳税的社会风气和税收文化。

In this paper,the innovation empowerment within the legal framework of partnership means combining several natural persons into a partnership to make the tax payment easy on the premise of compliance and authenticity.The test cases prove that this move can help the government to increase taxes,solve the problems,where a large number of flexible employees ranging from highly educated talents to rural migrant workers are the taxpayers,standardize the market order,and cultivate the social morals and tax culture of paying tax by credibility.