从2000年起,对个人独资企业和合伙企业停征企业所得税,只对其投资者的经营所得征收个人所得税,相对于原有税制,避免了对投资者收入的双重征税——对企业征收的企业所得税和对股东征收的个人所得税,这是我国鼓励个人投资,公平税负和完善所得税制度的一项重大举措。但所得税政策调整后,有关的几个问题仍值得继续关注,并有待于进一步完善其 Starting from 2000, the individual-owned enterprises and partnership enterprises have stopped their business income tax and levied only personal income tax on the operating income of their investors, thereby avoiding the double taxation on the income of investors relative to the original tax system - levying the enterprises Enterprise income tax and personal income tax levied on shareholders, a major measure for encouraging individual investment, fair tax burden and perfecting income tax system in our country. However, after the adjustment of the income tax policy, the relevant issues still deserve continuous attention and remain to be further improved