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1、LawofthePeople'sRepublicofChinaonPartnerships第一章 总 则 ChapterIGeneralProvisions第一条 为了规范合伙企业的行为,保护合伙企业及其合伙人、债权人的合法权益,维护社会经济秩序,促进社会主义市场经济的发展,制定本法。 Article1ThisLawisenactedinordertoregulatethebehaviorofpartnerships,toprotectthelawfulrightsandinterestsofpartnerships
2、andthepartnersandcreditorstherein,tomaintainsocialandeconomicorder,andtopromotethedevelopmentofthesocialistmarketeconomy.第二条 本法所称合伙企业,是指自然人、法人和其他组织依照本法在中国境内设立的普通合伙企业和有限合伙企业。普通合伙企业由普通合伙人组成,合伙人对合伙企业债务承担无限连带责任。本法对普通合伙人承担责任的形式有特别规定的,从其规定。 有限合伙企业由普通合伙人和有限合伙人组成,普通合伙人对合
3、伙企业债务承担无限连带责任,有限合伙人以其认缴的出资额为限对合伙企业债务承担责任。Article2ForthepurposesofthisLaw,“partnerships”refertobothgeneralpartnershipsandlimitedliabilitypartnerships,bothofwhichareestablishedaccordingtothisLawbynaturalpersons,legalpersonsorotherorganizationswithintheterritoryofChi
4、na. Ageneralpartnershipiscomposedofgeneralpartnerswhobearunlimitedjointandseveralliabilityforthedebtsofthepartnership.WheretherearespecialprovisionsinthisLawontheformsofliabilitybornebygeneralpartners,thoseprovisionsshallprevail.Alimitedliabilitypartnershipiscomp
5、osedofgeneralpartnersandlimitedpartners,withtheformerbearingunlimitedjointandseveralliabilityforthedebtsofthepartnershipandthelatterbearingliabilityforsuchdebtsrespectivelywithinthelimitsofthecapitalcontributionssubscribedfor.第三条 国有独资公司、国有企业、上市公司以及公益性的事业单位、社会团体不得成
6、为普通合伙人。Article3AwhollyState-ownedcompany,aState-ownedenterprise,alistedcompany,orapublicwelfareundertakingorpublicorganizationshallnotbecomeageneralpartner.第四条 合伙协议依法由全体合伙人协商一致、以书面形式订立。Article4Apartnershipagreementshallbelawfullyconcluded,inwrittenform,onthebasiso
7、fagreementreachedbyallthepartnersthroughconsultation.第五条 订立合伙协议、设立合伙企业,应当遵循自愿、平等、公平、诚实信用原则。Article5Theprinciplesoffreewill,equality,fairnessandgoodfaithshallbeobservedinconcludingapartnershipagreementandestablishingapartnership.第六条 合伙企业的生产经营所得和其他所得,按照国家有关税收规定,由合伙人
8、分别缴纳所得税。Article6Thepartnersofapartnershipshall,accordingtothetaxregulationsoftheState,respectivelypaytaxesonthepartnership'sincomesderivedfromproduction