内容摘要：

有限合伙制适应私募基金的多方面要求，也是美国私募基金的主流法律形式。本文梳理了有限合伙型私募基金的主要特征，分析了美国关于私募基金税收方面的制度安排，并在介绍美国黑石集团上市所引发的税收争论的基础上，提出在我国现行制度下对于新兴私募基金征税的相关策略。

关键词：私募权益基金　　对冲基金　　黑石集团有限合伙　税收政策

abstract:limited partnership is a kind of legal structure suitable for private equity funds and hedge funds. in the practice most of these funds employ limited partnership in the usa. this paper analyzes tax systems concerning private equity funds and hedge funds in the usa, and discusses different ideas and arguments ensuing from the listing of 'black stone'. in addition, the paper puts forward some suggestions on how to tax the newly-emerging private fund industry in china.

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