The effect on tax burden of partner's transfer of partnership property shares(Above), we looked at the relevant provisions of the partnership law and the comparison between property shares and corporate equity, so let's continue to focus on the impact of the two tax processes.

Iii. The impact of the transfer of partnership property shares on the overall tax burden

(1) Tax burden that does not involve the transfer of property shares

case1A partnership2017Established in 2001, with partners (natural persons)AandBRespective cash contribution100Ten thousand yuan is divided equally50%Has not obtained the qualification of venture capital enterprise. The partnership will be formed with all its own funds200Ten thousand yuan to buy the stock,2019years12Month sold shares to get1000Ten thousand yuan cash, stock profit800Ten thousand yuan. The Partnership has no other business activities other than the above transactions. (For the purposes of analysis, assume that only personal income tax is considered, and legal expenses are deducted per person per year except for partners6No deduction except RMB 10,000 yuan, same below)

AandBin2019Annual production and operation income tax payable respectively Individual income tax800÷2－6)×35%－6.55＝131.35(ten thousand yuan), in total262.7Ten thousand yuan.

Suppose A partnership closes immediately after taxes are paid,AandBThey can share the cash from enterprise A respectively500RMB (pre-tax), minus the initial investment cost100After ten thousand yuan, the actual pre-tax profit per person400As the profit has already been taxed, there is no other tax burden.

Two points need to be explained about the tax burden. First, the partnership shall be liquidated when it is closed, and individual income tax shall be paid if there is any gain from liquidation. Income from liquidation refers to the amount that the assessed value (fair value) of the partnership's property on the liquidation date is greater than the taxable cost. All the property of enterprise A in liquidation is cash, so there is no income from liquidation, and the individual income tax in liquidation process is0; Second, the partnership shall declare and pay individual income tax on its book income from production and operation by the partners regardless of whether it pays dividends. The partnership shall not pay individual income tax on interest, dividend and bonus when it actually pays dividends (the same income shall not be taxed twice).

(2) Tax burden related to the transfer of property shares

case2Suppose, for example1Middle partnerAin2018years12Sell all his share of A partnership property to a natural personCObtain cash400Ten thousand yuan. post-transferAandCThey both own A company50%Share of property. Enterprise A is still in2019years12Sell all your shares for cash every month1000RMB ten thousand yuan, after the sale of enterprise A is closed and written off.

1,AIndividual income tax payable on income from transfer of property:400－100)×20%＝60(ten thousand yuan)

2,ATransfer a share of property toCAs a transaction between partners, the book assets of enterprise A do not increase or decrease (only partners change), so theoretically it will not affect the accounting cost and tax cost of enterprise A's assets.

3,2019Year A enterprise selling stock book profit800Ten thousand yuan, partnerBandCIndividual income tax on production and business income shall still be paid separately131.35(ten thousand yuan), the total is still262.7Ten thousand yuan.

As can be seen from the above calculation results, with the example1By contrast,2Due to theAThe total tax burden of transferring property shares is excessive60Ten thousand yuan, including:AActual earnings (before tax)300RMB 10,000 yuan, payable60Individual income tax on income from property transfer of ten thousand yuan,AThere should be no dispute about this;BActual profit400RMB (pre-tax), payable131.35Individual income tax of ten thousand yuan from production and operation,BThere should be no dispute about this; whileCActual profit100Ten thousand yuan (investment cost400Ten thousand yuan, from A enterprise share500RMB Yuan), payable131.35Individual income tax of ten thousand yuan from production and operation (before tax),CThis is bound to be controversial. It is not difficult for us to see that2oversupply60The reason of the ten thousand yuan tax burden is caused by the repeated taxation of the same income. It is important to note that, e.g2Is the inevitable result of the current tax policy.CAlthough the tax burden is controversial, it cannot be solved for the time being.

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