一般说来，私人直接投资有两种经济组织形式可供选择，一类是法人企业，以公司为代表。另一类是非法人企业，以个人独资、合伙企业为代表。从税法角度来讲，公司不仅要单独缴纳企业所得税，而且其投资者从公司分得的红利应另征个人所得税，这里就存在着双重征税问题，增加了投 In general, private direct investment has two forms of economic organizations to choose from, one is a corporate enterprise, represented by the company. The other is a non-corporate business, to individual sole proprietorship, partnership as the representative. From the tax law point of view, the company not only to pay corporate income tax alone, and its investors dividends from the company should be levied personal income tax, there is the double taxation issue, an increase of investment