本文从区别新旧《中华人民共和国合伙企业法》出发,针对合伙企业合伙人所得税征管中存在的问题,从合伙人缴纳所得税的确认、法律地位、权限的归属、纳税地点、申报制度、涉税法律责任、避免重复纳税等方面提出征管建议。 Starting from the difference between the old and the new “Law of the People’s Republic of China on Partnership Enterprise”, this article analyzes the problems existing in partnership tax collection and management of partners, from the affirmation of income tax paid by partners, legal status, attribution of authority, tax location, declaration system, tax law Responsibility, avoid duplication of tax and other aspects of the proposed collection and management.