有限合夥之稅捐負擔分析

Tax Burden Analysis of the Limited Partnership

有限合夥為新型態組織，因具法人格，故在稅法上認屬獨立之營利事業，並因此適用兩稅合一之稅額扣抵制。惟此稅制在我國實務上操作問題頗多，包括可扣抵稅額帳戶之計算複雜，對境內外股東稅負不均，均將產生不少實行障礙。建議立法應將所有具屬人性之商業組織，採美國「稅捐轉付」或德國穿透原則，將所得之盈餘或虧損，直接歸屬於有限合夥之各合夥人為宜。另有限合夥事業，可能與有限合夥人之事業，形成稅捐法上關係企業地位，應注意不合常規移轉訂價與反資本弱化行為規範的適用。

The limited partnership, a new form of organization with corporate personality, is recognized as the profit-seeking enterprise under tax regulations. Therefore, it should apply to the tax credit system of integrated income tax. However, in practice, this system has caused many problems, including the complicated calculation of Imputation Credit Account and uneven tax burdens between domestic and foreign shareholders. Thus, this article, based on the pass through payment under US law or the Durchgriffstheorie under German law, proposed that we should attribute the profits and losses incurred in the operation directly to the partners. On the other hand, limited partnership may become an affiliated company with partner’s business; therefore, we should also take notice of the applications of non-arm’s-length transfer pricing and anti-thin capitalization.