浅谈有限合伙型私募股权投资基金税务筹划

Discussion on Tax Planning of Limited Partnership Private Equity Investment Fund

本文首先从我国现阶段私募基金占资管业务总规模的比重说明私募基金在我国资本市场的重要性,由此介绍有限合伙型私募股权基金定义和运作环节,通过详细阐述私募股权基金各环节的涉税业务及税收优惠政策,深入分析私募股权基金的税务筹划现状,并提出优化有限合伙型私募股权基金税务筹划策略,以期促进私募股权基金的长远发展。

This paper first explains the importance of private equity funds in China's capital market from the proportion of private equity funds in the total scale of asset management business,and then introduces the definition and operation of Limited Partnership Private E quity Fund.By elaborating t he t ax-related business a nd preferential t ax policies of private equity f und,t his paper deeply analyzes the current situation of tax planning of private equity fund,and puts forward the tax planning strategy of optimizing Limited Partnership Private Equity Fund,so as to promote the long-term development of private equity fund.