就联邦税而言,合伙企业的利润如何征税?Single choice

A

合伙企业利润需要缴税,合伙人从企业中获得的收入还要再次缴税——双重征税

B

合伙企业本身需要缴税,但合伙人作为报酬获得的利润无需缴税。

C

合伙制中,合伙人无需承担任何纳税义务。

D

它被视为税收转嫁实体。合伙企业本身无需缴税,合伙企业的利润则作为各合伙人的个人收入申报。合伙企业本身不征税,其利润由各合伙人自行申报收入。

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