外商投资境内合伙企业的税法分析_崔威

:(),,,:,,,:,2006,(privateequity,PE)PE,PE,,1,,PE,,,:()2211,,,:,20092,48-55,?2,,,,,25%,,10%;3,,,,,,,,(),,,,,,,4,,,,,,(),:?,,,,,,,321234108:,324,911A,5,,(),,,,,:,,,6,,(),,,,,,,,,,,,,,(),,,,,,,,,,,,,4212009656WeiCui,WillPartnershipLawBeWorthIt?InternationalFinancialLawReview,September2008,pp30-32,5,,,;,,,,,,,,,7,,:(1),;(2)(1997),;(3),,(1976)(1916)8,()11,91011():,;,12,32:,,,,,,,13,52178910111213,,,,,A.Bromberg&L.Ribstein,BrombergandRibsteinonPartnership(AspenPublishers1998),1.03PartnershipasaLegalEntityand11.03LimitedPartnershipasaLegalEntity19,20,,:,:(2006):,2007,3-12,,:,199712,,,()54,(),J.DennisHynes,Agency,PartnershipandtheLLC(NutshellSeries,West2001)67,,,,(21)203,,,,,,,,,14,,,191615,,(),,21,16,,,,17,,,,,,,,,,,,,18,,,,,,(),1962120096141516171819:,199712A.Bromberg&L.Ribstein,BrombergandRibsteinonPartnership(AspenPublishers1998),13.04PartnersPropertyRights:Overview125:,26:262938:,262937():,19973(B)Wroblewskiv.Brucher,68,,,,,;,;,(),,,,76:,,,,,;20,2126,,,,,:,:,,,,,,,,,721202182:,7:,,,,63:86(59):,22875,,,,,1936Cantrell&Cochrane,Ltd.23,,(BoardofTaxAppeals),,,,24,,,252620,,,,,()27,875,875,288751963Donroy,291991Unger30,,875,,,,,Donroy,,,,,,82120096222324252627282930,:,20086,851-86519BTA16,22-25(1930)1,J.DennisHynes,Agency,PartnershipandtheLLC,298Cantrell&Cochrane,1966,WCJohnston,24TC920(1955)(,;,,;875,)1.704-1(b)(2)(ii)(d)Vitalev.Commissioner,72TC386(1979)Donroy,Ltd.v.UnitedStates,301F2d200(9thCir.1962).RobertUnger,TCMemo1990-15,affirmedonappealinUngerv.Commr,936F2d1316(DCCir.1991).,,;,,,,31,,,,:,,Wroblewskiv.Brucher32,,,,DonroyWroblewski,,,,,,:,(),()33,Donroy,Donroy34Donroy:,,,,,,Donroy,1976Evansv.Galardi35,,,,9213132333435,,,,556550F.Supp.742(W.D.Okla.1982)(,;,,)A.Bromberg&L.Ribstein,BrombergandRibsteinonPartnership,14.02ActsforApparentlyCarryingonintheUsualWaytheBusinessofthePartnership1(A),,16Cal.3d300,546P.2d313(1976)(,,)Donroy,,36WroblewskiDonroy,,,,,,Donroy,Donroy,37Donroy()1991Donroy(RobertUnger),,,,Donroy,,EvansWroblewski,,Donroy,,,,,:,,,,,,701:,,,,,38,,,,,,,,,Donroy,03120096363738Evansv.Galardi,546P.2dat319-320n.11.Kuntz&Peroni,U.S.InternationalTaxation(WarrenGorham&Lamont),C1.04[4][e](PartnerinPartner2shipEngagedinU.S.TradeorBusiness);Anderson,AnalysisofUnitedStatesIncomeTaxTreaties(WarrenGorham&Lamont),3.02[1][b][iv](Deemed(constructive)fixedplaceofbusiness);McKee,Nelson&Whitmire,FederalTaxationofPartnershipsandPartners,9.03[4].RobertUnger,TCMemo1990-15,936Fzd1316(DC.Cir.1991).,,,,,,,,,,;Donroy,39,:,,,CantrellDonroyUnger,,,,,,,,,,,,,,:X,X?40,XX,,,,41,,,131394041,875(,),,,UngerDonroy,875,X,XRibstein,UncorporatingtheLargeFirm(2008),SectionsI.CandD,III.C(=1138092.),,:,42,DonroyUnger,,,,:,43,,,,,,,,,,(),,,(),,,875,,,44,,,,,45,?,,,,2312009642434445,(),LauraNoelCunninghamTheLogicofSubchapterK,SicularSobol:SelectedCurrentEffectivelyCon2nectedIncomeIssuesforInvestmentFunds,56TaxLaw719(2003),StanfordG.Ross,UnitedStatesTaxationofAliensandForeignCorporations:TheForeignInvestorsTaxActof1966andRelatedDevelopments,22TaxL.Rev.279(1967).,861-864,(1231),;165,,,,;46(),47(),(),,,48,,,,875,,,,,,,,;,,,875:(1);(2);(3)(),,,,,,DonroyUnger,?,,,,,,,,,,331464748,,,1446,,,,(),(2005)24(3)(,),,,,,,,49,,,,,,,,,,,[Abstract]Regardingforeignerswhoholdpartnersinterestsinpartnershipenterprises(includingthoseengagedinventurecapitalandprivateequityfunds)withinChinaandbecauseofthis,theyshouldbedefinedashavingestablishmentsorplacesofbusinessinChina,thetaxlawshavenotprovidedanyclearstipulations.Andtherelackstheoreticaldiscussionontheissue.BasedonrelevantconceptsandprinciplesestablishedinstatutoryandcaselawsoftheU.S.,thisarticleexaminesprovisionsconcerningventurecapitalandprivateequitycontainedinthePartner2shipEnterpriseLawofthePRCandprovisionscontainedintaxlaws.Thearticleconcludesthatalthoughprovisionsofpartnershipsystemincivilandcommerciallawsmayinfluenceonthedesignandinterpretationofpartnershiptaxation,yetinanalyzingwhetherapartnershipinterestwillgiverisetoanestablishmentofanon-residententerprisefortaxpurposeinChina,taxlawscanhavedifferentconsiderations.Ultimately,theresolutionoftheissuedependsonthechoiceofChinesesystemofpartnershiptaxation,ratherthanthedevelopmentofpartnershipsystemprovidedincivilandcommerciallaws.(:)4312009649,:,20092,48-55