| 单词 | Partnership |
| 释义 | 合夥 The relationship subsisting between partners. Partnerships and joint ventures - The relation which subsists between persons carrying on a business in common with a view of profit: Partnership Ordinance (Cap 38) s 3(1). For this purpose ‘business’ includes every trade, occupation or profession: s 2. Therefore, voluntary associations for the purpose of carrying out temporary functions of a social character are not partnerships: Wise v Perpetual Trustee Co Ltd [1903] AC 139. A partnership is composed of definite individuals, bound together by contract between themselves to continue combined for some joint object either during pleasure or during a limited time, and is essentially composed of the persons originally entering into the contract with one another: Smith v Anderson [1880] 15 Ch D 247 (CA). The receipt by a person of a share of the profits of a business is prima facie evidence that he is a partner in the business: Partnership Ordinance (Cap 38) s 4(c); Ng Tek Tong v Wong Cheung Che [1911] 6 HKLR 70. The label which the parties attach to their relationship is not conclusive: Chan Sau Kut v Gray & Iron Construction & Engineering Co [1986] HKLR 84. Every partner in a firm is liable jointly with the other partners for all debts and obligations of the firm incurred while he is a partner: s 11. Even in a limited partnership where at least one partner must have unlimited liability. See also Business; Carrying on business; Joint venture; Limited partnership; Partner; Profit. Taxation & revenue - A trade, profession or business carried on by two or more persons jointly: Inland Revenue Ordinance (Cap 112) s 22(1). The assessable profits from a partnership are to be computed in one sum and the tax in respect thereof is charged in the partnership name: s 22(1); CIR v Wah Feng & Co [1960] HKLR 94; CIR v Tse Kai Wan & Sian Wong (1976) 1 HKTC 921. However, such tax upon the partnership is recoverable by all means provided in the Inland Revenue Ordinance out of the assets of the partnership or from any partner: s 22(4). See also Partner. 每一合夥人與另一合夥人之間所存在的關係。 合夥及合資企業 - 為牟利而共同經營業務的人之間所存在的關係：《合夥條例》（第38章）第3(1)條。 就此目的而言，「業務」包括每一行業、職業或專業：第2條。故此，成立自願聯營組織為執行社會目的的短暫職務並不是合夥：Wise v Perpetual Trustee Co Ltd [1903] AC 139。一合夥是由某些肯定的個別人士組合而成，受他們之間的合約約東並在大家願意的時侯或在指定的時間內為某些共同目的而繼續結合，並須是由原本訂立合約的人士組合而成：Smith v Anderson [1880] 15 Ch D 247。有人從某項業務利潤中收取任何份額，即視為該業務的合夥人的表面證據：《合夥條例》（第38章）第4(c)條; Ng Tek Tong v Wong Cheung Che [1911] 6 HKLR 70。依附在各方關係之間的標記並不是最終定論：Chan Sau Kut v Gray & Iron Construction & Engineering Co [1986] HKLR 84。商號的每一合夥人，須對在他作為合夥人期間所招致的一切債項及義務，須與其他合夥人共同負上責任。在有限責任合夥甚至至少須要一位合夥人負上無限責任。另見 Business; Carrying on business; Joint venture; Limited partnership; Partner; Profit。 稅收與稅務 - 兩位或以上人士共同經營任何行業、專業或業務：《稅務條例》（第112章）第22(1)條。 合夥的評定利潤會計算為一個數目及利潤內所須繳交的稅會以合夥名義收取：第22(1)條; CIR v Wah Feng & Co [1960] HKLR 94; CIR v Tse Kai Wan & Sian Wong (1976) 1 HKTC 921。無論如何, 根據稅務條例，對於合夥所須繳交的稅款，可以以任何方法從合夥的資產或任何合夥人予以追討：第22(4)條。另見 Partner。n. |
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