2. After the partnership enterprise implementing the audit tax calculation method is changed to the approved tax calculation method, the unfinished part of the annual operating loss identified under the audit tax calculation method can no longer be made up.
3. If a limited partnership venture capital enterprise directly invests in a start-up technology-based enterprise by means of equity investment for two years, the individual partner of the partnership venture capital enterprise may deduct the operating income of the individual partner from the partnership venture capital enterprise according to 70% of the investment in the start-up technology-based enterprise; If the deduction is insufficient in the current year, it can be carried forward in future tax years.
What conditions do you need to meet to establish a partnership?
1. There are two or more partners. Partners who are natural persons shall have full capacity for civil conduct.
2. There is a written partnership agreement.
3. Capital contribution subscribed or paid by partners.
4. Having the name of the partnership and the place of production and business operation.
5. Other conditions stipulated by laws and administrative regulations.
Legal basis:
Article 2 of the Law of People's Republic of China (PRC) on Partnership Enterprises The term "partnership enterprises" as mentioned in this Law refers to general partnership enterprises and limited partnership enterprises established by natural persons, legal persons and other organizations within the territory of China in accordance with this Law. A general partnership consists of general partners, who are jointly and severally liable for the debts of the partnership. Where this Law has special provisions on the liability form of general partners, such provisions shall prevail. Limited partnership consists of general partner and limited partner. The general partner shall be jointly and severally liable for the debts of the partnership, and the limited partner shall be liable for the debts of the partnership to the extent of the capital contribution subscribed.