The investment income obtained by the partnership and the undistributed profits and surplus reserves of the invested enterprise are converted into share capital. It is not clearly stipulated that the legal person partner of a partnership enterprise can be regarded as the after-tax income between resident enterprises like corporate shareholders of a limited company, and be exempted from enterprise income tax.
brief introduction
The type of registered enterprises will directly affect the tax burden borne by enterprises in the course of operation to a great extent. Therefore, before deciding to start or invest in a business. Bosses need to consult tax experts according to their own needs, analyze the tax-related points and risks of different types of enterprises in each link, and reasonably choose the form of enterprise registration.
Because the transfer of a partner's property is related to the vital interests of the partner and the legal requirements are strict, the partner needs to obtain the consent of all other partners when transferring his ownership, rather than the principle that the minority is subordinate to the majority.