准实体课税模式下的合伙企业所得税问题研究

目前，世界上存在着实体课税、非实体课税、准实体课税等三种合伙企业所得税课税模式，我国采用的是准实体课税模式。2000年以来的7份关于税收的规范性文件构成了准实体课税模式的主体框架，而其中新合伙企业法的出台对这个框架造成了较大的冲击。这使现行的纳税主体、适用税率、成本费用扣除标准、税收优惠政策、亏损分担和弥补规则、反避税规制和税收征管措施等税制要素都面临一定的挑战，因此，需要在坚持公平、效率、征管便利的原则下，对其进行适当的创新与修正。  

Research on Partnership Enterprise's Income Tax Under Quasi-entity Taxation Model

The principal framework of quasi-entity taxation model is constituted by 7 regulated documents since 2000, while the introduction of new Partnership Enterprise Law has caused great shock to this framework. So the elements in tax system would face many challenges, such as taxpaying bodies, applicable tax rate, expense deduction standard, preferential tax policies, loss sharing, make-up regulations, anti-avoidance regulations, tax administration measures and so on. Therefore, they must be properly corrected and innovated, while adhering to principles of fairness, efficiency, and convenience of administration.