183****78582026-02-02 21:21:09
183****7858第5题B选项，D公司由于特殊的税收制度所以不需要交税，而是尤其股东D family去交税；同时D LP有限合伙企业由于不是法人主体也不需要交税，所以要交税的只有D公司的股东D family，那么这个选项说D family通过构建这么一个复杂的结构解决了不用双重交税，为什么不是对的呢？感觉视频课老师讲的太肤浅了
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Simon2026-02-09 16:09:07
Simon根据这段话：DAG Inc. is organized as a special corporate form available in its jurisdiction in which it does not pay corporate income taxes so long as it distributes all of its net income as dividends to its shareholders and complies with other conditions. In the current and past fiscal years, DAG Inc. has complied with all of these conditions.
也就是说DAG Inc.只要100%把利润分配，那么就可以避免了双重征税。这一税收优势并非源于“复杂组织结构”（例如设立DAG LP），而是源于DAG Inc.自身的公司性质
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