Implikacje opodatkowania dochodów akcjonariusza spółki komandytowo-akcyjnej dla jej atrakcyjności jako formy prawnej prowadzenia przedsiębiorstwa

Abstract

The main aim of this article is presentation of rules concerning evaluation of income tax for a stockholder of a joint-stock partnership based on the share in profits as well as the taxation in the light of the provisions in force. A joint-stock partnership is one of relatively new legal forms used by Polish entrepreneurs (businessmen). At present, in regard to commercial partnerships most controversies and problems arise from the issue of income taxation for the partners, who obtain It from their business activity. For the taxation purposes, a commercial partnership is regarded as non-existent, because it is not the subject of the legal regulations concerning tax. Thus the true tax-payers are the partners of the commercial partnership – natural persons or legal persons. However, the inconsistent tax ruling in regard to the moment when the tax duty comes to force based on the shore in profits of JSP, as well as the classification of the source of income for taxation cause that JSP I, at present, not transparent and unpredictable legal form of business activity. Moreover, this uncertainty felt by present and potential partners of JSP in regard to tax burden connected with their business activity is enhanced by the proposed regulations of a draft bill dated on the 24 August 2012 regarding changes to the tax bill of legal entities, the tax bill of natural persons and some other bills, which propose the equation of the tax status of JSP and legal entitles.