合伙企业是企业所得税纳税人吗？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	合伙企业是企业所得税纳税人吗？
释义	法律分析：合伙企业的合伙人是个人的，缴纳个人所得税，合伙人是企业的，缴纳企业所得税，即合伙企业本身不需要缴纳所得税，根据合伙人的性质缴纳不同的所得税。法律依据：《中华人民共和国民法典》第九百六十七条合伙合同是两个以上合伙人为了共同的事业目的，订立的共享利益、共担风险的协议。第九百六十八条合伙人应当按照约定的出资方式、数额和缴付期限，履行出资义务。第九百六十九条合伙人的出资、因合伙事务依法取得的收益和其他财产，属于合伙财产。合伙合同终止前，合伙人不得请求分割合伙财产。
随便看	参军报名是否需要学历证明？当兵要文凭吗 -法律知识部队学历造假怎么处分军属优先需要什么证明吗军属优先需要什么证明吗中国通常怎么样算正当防卫什么条件可以成立正当防卫在什么情况下不属于正当防卫我国如何界定正当防卫正当防卫构成的条件什么是正当防卫行为？哪些行为可以算是正当防卫正当防卫该怎么样判定呢正当防卫有哪些认定条件正当防卫的认定有哪些正当防卫是怎么界定的? 我国正当防卫的认定如何认定正当防卫？怎样认定正当防卫？我国的正当防卫应该怎么认定正当防卫如何认定? 如何界定正当防卫？正当防卫怎么认定？国家正当防卫怎么定如何认定正当防卫 contract of life insurance contract of loan contract of loan for use contract of loan on security contract of loan on trust contract of loans for fixed assets and technical improvement contract of loans for special funds contract of loans for working capital contract of loans in compensation trade contract of loans in foreign exchange and auxiliary renminbi yuan contract of loss and compensation contract of mandate contract of manufacturing on order contract of marine cargo insurance contract of marriage contract of mutual benefits contract of mutual interest contract of nonexclusive license contract of ocean carriage contract of on-carriage contract of onerous scientific research contract of partnership contract of partnership joint management contract of passenger transportation non-entry

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