合伙制私募基金税收政策分析及建议

私募股权投资促进经济发展、引导产业落地,全国范围内相当数量的政府出台了针对合伙制私募股权投资基金的优惠政策。各地税收优惠政策形式多样、计税基础有差别、存在一事一议的情况,而且各地财税能力不同、税收返还标准及流程存在差异。针对上述问题,本文建议出台针对合伙制基金的税收政策细则,对纳税地点、纳税方式、优惠政策的适用性等问题进行明确。同时,建议各地政府采取公开、透明、公正、公平的联合审批办公机制;基金管理人不盲从,根据基金的特点及合伙人的需求,合理选择合伙基金注册地、纳税方式等,以使税收优惠政策能切实落地。

Private equity investment promotes economic development and promotes industrial landing.Many governments have introduced preferential policies for partnership private equity investment funds.However,there are various forms of preferential tax policies,different tax basis,and different fiscal and taxation capabilities,tax return standards and processes.In view of the above problems,this paper proposes to promulgate tax policy rules for partnership funds,and clarify the taxation location,tax mode and the applicability of preferential policies.At the same time,it is suggested that local governments adopt an open,transparent,just and fair joint examination and approval office mechanism;fund managers do not follow blindly,according to the characteristics of the fund and the needs of partners,reasonable choice of the registered place of the partnership fund,tax payment methods and so on.