关于合伙企业跨境税收问题的思考

Some Thoughts on the Cross-border Taxation of Partnership

目前,合伙企业发展势头良好,在资本市场引起高度关注。合伙企业商业模式与市场监管政策不断互动发展,其中,税收政策调整与商业模式发展的不同步、不协调,在一定程度上影响了纳税遵从和税收预期,与市场化法治化国际化营商环境要求存在差距。本文梳理了当前合伙企业四种典型商业模式面临的主要跨境税收问题,并结合国际趋势和国内实际,提出按照系统性、协调性原则,明确“税收透明体”顶层设计相关内容,完善合伙企业享受税收协定待遇具体细则,强化合伙企业信息披露要求等政策建议。

At present,the partnerships enjoy a sound momentum of development and have attracted high attention in the capital market.The partnership business models and market supervision policies have been developing interactively.However,the adjustment of tax policy and the development of the business model are out of step and uncoordinated,which to a certain extent affects the tax compliance and tax expectation.There is a gap between the requirement of market-oriented and legal-oriented international business environment.The paper analyzes the main cross-border taxation problems faced by the four typical business models of partnerships,and puts forward relevant suggestions in accordance with international trend and domestic practice,including clarifying the top-level design of tax transparency,improving the specific rules of tax treaty entitlement for partnerships,and strengthening the information disclosure requirements of partnerships.