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,toprotectthelawfulrightsandinterestsofpartnershipsandthepartnersandcreditorstherein,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,legalpersonsorotherorganizationswithintheterritoryofChina.Ageneralpartnershipiscomposedofgeneralpartnerswhobearunlimitedjointandseveralliabilityforthedebtsofthepartnership.WheretherearespecialprovisionsinthisLawontheformsofliabilitybornebygeneralpartners,thoseprovisionsshallprevail.Alimitedliabilitypartnershipiscomposedofgeneralpartnersandlimitedpartners,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,onthebasisofagreementreachedbyallthepartnersthroughconsultation.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，由合伙人分别缴纳所得税。Article6Thepartnersofapartnershipshall,accordingtothetaxregulationsoftheState,respectivelypaytaxesonthepartnership'sincomesderivedfromproduction,businessoperationandothersources.第七条合伙企业及其合伙人必须遵守法律、行政法规，遵守社会公德、商业道德，承担社会责任。Article7Apartnershipanditspartnersshallabidebylawsandadministrativeregulations,observesocialandbusinessethicsandshouldersocialresponsibility.第八条合伙企业及其合伙人的合法财产及其权益受法律保护。Article8Thelawfulpropertyandrightsandinterestsofapartnershipandthepartnersthereinshallbeprotectedbylaw.第九条申请设立合伙企业，应当向企业登记机关提交登记申请书、合伙协议书、合伙人身份证明等文件。合伙企业的经营范围中有属于法律、行政法规规定在登记前须经批准的项目的，该项经营业务应当依法经过批准，并在登记时提交批准文件。Article9Fortheapplicationforestablishmentofapartnership,suchdocumentsasawrittenapplicationforregistration,apartnershipagreementandtheidentitypapersofthepartnersshallbesubmittedtotheenterpriseregistrationauthority.Wherewithinthebusinessscopeofapartnershipthereisanyitemforwhichapprovalisrequiredpriortoregistra...
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