有限合伙制私募基金个人所得税调研

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有限合伙制私募基金在我国属于较为新兴的行业,其新颖的组成形式、灵活的运作方式、庞大的资金链都使得这一行业看起来神秘和陌生。本文对有限合伙制私募基金个人所得税展开调研,在总结有限合伙制私募基金个人所得税征管特点的基础上分析了存在的问题,并提出加强有限合伙制私募基金个人所得征管的对策建议。 Limited partnership private equity funds in our country are more emerging industries, its innovative form, flexible mode of operation, a huge capital chain makes this industry looks mysterious and unfamiliar. This paper investigates the personal income tax of limited partnership private equity funds, analyzes the existing problems based on the characteristics of the personal income tax collection and management of limited partnership private equity funds, and puts forward some countermeasures and suggestions on how to strengthen the personal income tax collection and management of limited partnership private equity funds.
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