普通合伙人往往就是，合伙制企业的组织者。
The general partner is typically the organizer of the partnership.
通常合伙制企业的问题是，合伙人具有无限责任。
The problem with partnerships, generally, has been that they don't have limited liability.
合伙制企业的税后利润就是合伙企业所有者的个人收入。
Profits from partnerships are taxed as the personal income of the owners.
如果你加入了合伙制企业，个人需要为企业的债务承担责任。
If you take part in a partnership you are individually liable for the debts of the corporation.
合伙制企业是指企业拥有两个或更多的、拥有无限责任的业主的企业。
A partnership is a firm with two or more owners who have unlimited liability.
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.
典型的企业制度，经历了从传统的自然人业主制企业，合伙制企业到现代企业制度的演变。
The typical enterprise system develops from that of traditional sole proprietorship and partnership to modern corporation.
普通合伙人，指合伙制企业的合伙人，拥有合伙人的传统权利和责任，包括相互代理关系和无限的个人责任。
A partner is a business organized as a partnership who possesses the traditional rights and responsibilities of a partner, including mutual agency and unlimited personal liability.
虽然合伙模式最终可能免不了有趋同思维，但说到底这不一定非得是决定性因素，合伙制企业也不应让其成为决定性因素。
While groupthink may ultimately exist within the partnership model, it doesn't have to be nor should partnerships let it be the deciding factor at the end of the day.
像个体制工商企业，普通合伙人以个人财产向欠下任何债务负责。假如合伙制企业破产，这些人将失去全部的个人财产。
Like sole proprietorships, general partners are personally responsible for any debt they owe and may lose all their personal property if the partner-ship goes broke.
但由于目前我国与有限合伙制企业有关的税收立法滞后，导致有限合伙制创业投资基金的所得税税收及其征管存在一些问题。
However, some problems still exist in the Chinese governments tax regulations related to limited partnership venture capital fund, due to the lag of legislation.
简单的合伙制企业，正常情况下是不需要缴税的，因为你是在以一个合伙人的身份来做生意，所以要对你征税而不是合伙制企业。
In a normal — in a simple partnership, the partnership would not be taxed because it's you doing business just as partners, so you are taxed but not the partnership.
但是，导火索是人点燃的，无能或无原则的管理者可能会扼杀一家互助或合伙制企业，就像他们可能把一家上市公司带向破产边缘一样。
But it needs people to light the touchpaper and incompetent or unprincipled managers can blight a mutual or a partnership as surely as they can lead a quoted company to the brink.
对合伙制效率与应用的研究，将有利于正确认识和推行这种企业组织形式。
The research on the efficiency and application of partnership will help to know and promote this kind of enterprise organization form.
对合伙制效率与应用的研究，将有利于正确认识和推行这种企业组织形式。
The research on the efficiency and application of partnership will help to know and promote this kind of enterprise organization form.
应用推荐