What is the personal income tax rate of the partnership?

Legal analysis: the personal income tax rate of partnership enterprises is 5% to 35%, which is implemented according to the 5-level excess progressive tax rate. A partnership enterprise takes each partner as the taxpayer. If the partners of a partnership are natural persons, they shall pay individual income tax; If the partners are legal persons or other organizations, they shall pay enterprise income tax. The income from the production and operation of a partnership and other income shall be divided first and then taxed.

Legal basis: People's Republic of China (PRC) enterprise income tax.

Article 12 The amortization expenses of intangible assets calculated by an enterprise in accordance with regulations shall be deducted when calculating taxable income.

Amortization expense deduction shall not be calculated for the following intangible assets:

(1) Intangible assets whose self-development expenses have been deducted when calculating taxable income;

(2) Self-created goodwill;

(3) Intangible assets unrelated to business activities;

(4) Other intangible assets that cannot be deducted from amortization expenses.

Article 13 When calculating the taxable income, the following expenses incurred by the enterprise shall be regarded as long-term deferred expenses, which shall be amortized in accordance with the provisions and allowed to be deducted:

(1) Expenditure on the reconstruction of fully depreciated fixed assets;

(2) expenditure on renovation of rented fixed assets;

(3) Expenditure on major repairs of fixed assets;

(4) Other expenses that should be regarded as long-term deferred expenses.