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在商品经济日益发展的今天 ,合伙在各国仍然是被普遍采用的一种经营方式。随着我国对外开放和经济的发展 ,合伙在我国现实经济生活中所占的比重和所起的作用日益突出。但合伙企业立法方面还有许多值得探讨的问题 ,如合伙的法律地位、合伙财产的法律性质、有限合伙和法人能否参与合伙以及对合伙企业税收的法律调整等。
Today, with the development of a commodity economy, partnerships are still the most commonly adopted mode of operation in all countries. With the opening up of our country and the economic development, the proportion and role played by the partnership in the real economic life of our country have become increasingly prominent. However, there are still many issues worth discussing in the legislation of partnership enterprises, such as the legal status of the partnership, the legal nature of the partnership property, the limited partnership and legal person’s ability to participate in the partnership and the legal adjustment of the partnership tax.