合伙人按个人纳税，且以个人名义承担侵权和合同责任。
Partners are taxed as individuals and are personally liable for torts and contractual obligations.
合伙企业领取营业执照前，合伙人不得以合伙企业名义从事合伙业务。
Before a partnership obtains the business license, no partner therein shall engage in any partnership activities in the name of the partnership.
第二十条合伙人的出资、以合伙企业名义取得的收益和依法取得的其他财产，均为合伙企业的财产。
Article 20 All the capital contributions made by the partners, the incomes derived, and other property lawfully obtained, in the name of the partnership constitute the property of the partnership.
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