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本文通过对杭州市合伙企业的深入调研,分析了合伙企业在税收政策以及实际征管中存在的主要问题,并以此为基础,有针对性地提出了完善合伙制企业所得税政策和征管的建议,以更好地促进合伙企业的健康发展。
Based on the in-depth investigation of the partnership enterprises in Hangzhou, this paper analyzes the main problems that the partnership enterprises have in the tax collection and management as well as the suggestions on how to improve the partnership income tax policies and the collection and management of the partnership enterprises. In order to better promote the healthy development of the partnership.