个人合伙

我国律师现有的执业机构形式主要为个人合伙，合伙人之间互相承担无限连带个人责任。

Nowadays in China , the main form of lawyer practicing institutions is individual partnership .

个人合伙可以起字号，依法经核准登记，在核准登记的经营范围内从事经营。

An individual partnership may adopt a shop name ; it shall be approved and registered in accordance with the law and conduct Business operations within the range as approved and registered .

个人合伙不应成为企业所得税的纳税主体

Personal Partnership Should Not Be the Taxpayer of Enterprise Income Tax

我与另外一个人合伙工作。

I 'm working in association with another person .

浅谈个人合伙协议的要点

Essentials on the Personal Agreement of Partnership

法人、个体工商户、个人合伙享有名称权。

Legal persons , individual businesses and individual partnerships shall enjoy the right of name .

法人及其他组织有权依法转让自己的译名。个体工商户、个人合伙等译名权人有权依法继承其译名。

Legal persons and other organizations shall have the right to assign their own translated name .

营业名称是企业名称、个体工商户名称和个人合伙名称的总称。

Business name is a general name for enterprise name , individual business name and individual partnership name .

个人合伙能否以自己的名义独立参加诉讼，在我国的理论和实践中有不同的看法和做法。

In China , there are different opinions theoretically and practically about whether partnership can be an independent legal subject in suit .

有一些税务基础的学生，不管是个人合伙制企业还是公司税，会比较熟悉这门考试的内容。

Students having some familiarity with tax , whether personal , partnership or corporate , are most comfortable with the Regulation materials .

企业法人、个体工商户、个人合伙有权使用、依法转让自己的名称。

Enterprises as legal persons , individual businesses and individual partnerships shall have the right to use and lawfully assign their own names .

第九十六条法人、个体工商户、个人合伙依法取得的商标专用权受法律保护。

Article 96 The rights to exclusive use of trademarks obtained by legal persons , individual businesses and individual partnerships shall be protected by law .

第三十条个人合伙是指两个以上公民按照协议，各自提供资金、实物、技术等，合伙经营、共同劳动。

Article 30 " individual partnership " refers to two or more citizens associated in a business and working together , with each providing funds , material objects , techniques and so on according to an agreement .

第三十四条个人合伙的经营活动，由合伙人共同决定，合伙人有执行和监督的权利。

Article 34 The operational activities of an individual partnership shall be decided jointly by the partners , who each shall have the right to carry out and supervise those activities . The partners may elect a responsible person .

应允许法人和个人组成合伙；

Allow legal person and individual to form partnership relation ;

（二）“人”包括个人、合伙、公司、社团及非机构的公立或私立的组织。

" person " includes an individual , partnership , corporation , association , or public or private organization other than an agency ;

“人”一词，指任何个人，合伙，公司，信托组织，不动产组织，合作社，团体协会，政府或政府所属部门，或其他实体。

The term " person " means any individual , partnership , corporation , trust , estate , cooperative , association , government or governmental subdivision or agency , or other entity .

在这一节中，对个人独资，合伙，公司，有限责任公司的特征讨论的总结如下。

The characteristics of sole proprietorship , partnership , corporations , and limited liability companies discussed in the section are summarized here .

由于合伙人通常提供不同价值的个人服务，合伙协议常常在分配利润时考虑合伙人薪金。

Because partners often contribute different amounts of personal services , partnership agreements often provide for partners ' salaries as a factor in the division of profits .

本条同样适用于一位已故合伙人的代表，其作为最后合伙人的个人代表参加合伙事务的清算。

This section applies also to the representatives of a deceased partner engaged in the liquidation of the affairs of the partnership as the personal representatives of the last surviving partner .

随着资本市场的发展，会计师事务所从小型的个人独资或合伙制早已发展成为拥有成千上万名员工的大型经济组织，其内部也出现了委托代理问题。

With the development of capital market , accounting firms had become bigger economic organizations with thousands of employees than firms in sole propriety or partnership , so the principal-agent problems came forth .

比较个人独资企业，合伙企业，公司制企业的特色。

Compare the features of proprietorships , partnerships , and corporations .

个人独资企业、合伙企业纳税义务主体的思考

Some reflections and suggestions on individual enterprises and partnerships as taxpayers Enterprises

美国经济的组织方式是个人所有制，合伙制和公司制。

The American economy is organized in single-owner businesses , partnerships and corporations .

长期以来，个人执业和普通合伙是专业服务最主要的形式。

For a long time , individual practice and general partnership are main forms of professional service .

企业制度的发展主要经历了个人业主制、合伙制和公司制三种形式。

The development of enterprise system undergoes mainly three forms : the system of private business , system of co-operative business and company system .

从企业的资产、负债、所有者权益、会计报表等几个方面探讨了个人独资企业和合伙企业会计制度的制定对策。

The account system drawing up of above enterprises is discussed from such aspects as owners , liabilities , owner s rights and account sheets .

我国中小企业适合的法律形态有个人独资企业、合伙企业、有限责任公司等，部分地区可设立有限合伙企业。

The legal representations suitable for SMEs in China are solo proprietorship enterprise , limited liability company , joint venture , and limited joint venture can be established in parts of China .

这意味着，不像一个公司的股东，当合伙企业资产不足以抵债时，合伙人个人会承担偿还合伙企业债务的责任。

This means that , unlike a shareholder of a corporation , a partner can be personally liable for the debts of the partnership when the partnership 's assets are insufficient to meet its obligation .

自社会化大生产产生以来，企业制度经历了个人业主制、合伙制、公司制的演化变迁。

Since the inception of large-scale socialized production , enterprise system has undergone the evolution from individual ownership system to partnership system to corporate system , which is a course of transition from natural person enterprises to legal person enterprises .