民事合伙
mín shì hé huǒ
- 名civil partnership
民事合伙-
民事合伙与商事合伙的区分和法律调整&合伙法律性质探讨
The Distinction and Law Adjustment between Civil Partnership and Commercial Partnership
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丈夫和妻子继承对方的不动产时免予征税；自从2004年《民事合伙关系法案》实施以后，同性夫妻适用同样的条款。
Husbands and wives are exempt from the tax on each other 's estate ; and , since the civil partnership act2004 , so are same sex couples .
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商合伙乃介于商法人与商个人之中重要的基本商主体之一。商合伙具有明显区别于一般民事合伙及商法人和商个人的呈系统的特别法律特征。
As the very important business subject , business partnership has the legal characteristics which are obviously different from the common civil partnership and the other business subjects .