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Maggiesmile · 2023年10月09日

taxation

NO.PZ2022090601000011

问题如下:

Which of the following statements concerning the sole proprietorship and partnership is most likely correct?

选项:

A.

Sole proprietorships and general partnerships lack legal identity

B.

Owners in sole proprietorships and general partners have limited liability

C.

The taxation of sole proprietorships and limited partnerships is different

解释:

A is correct. Both sole proprietorships and general partnerships have no legal identity, with the business considered an extension of the owner in a sole proprietorship and the partnership agreement setting ownership in a general partnership.

B is incorrect. In relation to liability, both owners in sole proprietorships and general partners have unlimited liability.

C is incorrect. Both sole proprietorships and limited partnerships have similar tax structures, with all profits taxed as personal income.

你好,为何说sole proprietorship\general partnership\limited partnership\corporation 都是个税呢?

2 个答案

王琛_品职助教 · 2023年10月11日

嗨,爱思考的PZer你好:


老师你好,你刚才解释的我知道讲义在哪里,我就是针对这个地方不明白,又引申出来的问题,个独我知道是只有个税,但是合伙企业合伙人还可能是公司呢,为何也交个税

1

同学好,引申出来的问题超纲了哈,原版书中并没有提及这种情况

对于超纲问题,发散式问题或实务问题,有问必答仅会对相应的考纲范围作出回答哈

2

我查询网络得到的结果是:有限合伙企业合伙人,按自然人和企业分别承担个人所得税和企业所得税

个人建议,咱们掌握好原版书或者讲义中涉及的内容即可,也就是合伙人为自然人的情况

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

王琛_品职助教 · 2023年10月10日

嗨,从没放弃的小努力你好:


1

题目问:下列关于独资企业和合伙企业的表述,正确的一项是哪个?

考点是比较独资企业和合伙企业,并不涉及公司哈

2

选项 C 说:独资企业和有限合伙企业的税制不同

说法错误

独资企业和有限合伙企业的税制是相同的,都是所有的利润都是个税

3

只有公司这种结构,是双重征税哈

也请参考基础班讲义墨迹版 P31

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努力的时光都是限量版,加油!