有限公司和有限合伙企业区别2

有限公司和有限合伙企业区别2 有限合伙企业与有限责任公司的区别: 一、设立依据 所谓设立的依据，即设立该种企业组织形式的法律规定。 1、有限合伙企业:主要是《中华人民共和国合伙企业法》(2006年修订，以下简称“合伙企业法”)和《中华人民共和国合伙企业登记管理办法》(2007年修订)。 2、有限责任公司:主要是《中华人民共和国公司法》(2005年修订，以下简称“公司法”)和《中华人民共和国公司登记管理条例》(2005年修订)。 二、出资人数 1、有限合伙企业:应由2人以上50人以下的合伙人出资设立，至少应当有1名普通合伙人。 注:《合伙企业法》第六十一条 2、有限责任公司:应由50人以下的股东出资设立。 注:《公司法》第二十四条 三、出资方式 1、有限合伙企业:合伙人可以用货币、实物、知识产权、土地使用权或者其他财产权利出资，普通合伙人也可以用劳务出资。 注:《合伙企业法》第十六条、六十条、六十四条 2、有限责任公司:股东可以用货币出资，也可以用实物、知识 产权、土地使用权等可以用货币估价并可以依法转让的非货币财产作价出资;但是，法律、行政法规规定不得作为出资的财产除外。此外，Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists 货币出资金额不得低于注册资本的30%。 注:《公司法》第二十七条 可见，相对于有限责任公司而言，有限合伙企业的合伙人在出资方式上更为灵活，突出表现为普通合伙人可以劳务出资，而且货币出资的比例没有要求。 四、注册资本 1、有限合伙企业:没有注册资本的要求，合伙人应当按照合伙约定的数额履行出资义务。 注:《合伙企业法》第十七条、六十条、六十五条 2、有限责任公司:注册资本的最低限额为人民币3万元，其中一人有限责任公司注册资本的最低限额为人民币10万元。 财务分析 法律、行政法规对有限责任公司注册资本的最低限额有较高规定的，从其规定。 注:《公司法》第二十六条 小结: 有限责任公司实行注册资本制，注册资本为在公司登记机关登记的全体股东认缴的出资额;有限合伙企业实行承诺出资制，合伙人如何出资，取决于协议约定，没有强制性规定。 五、组织机构 1、有限合伙企业:未对最高权力机构予以明确，原则上合伙企业重大事务由全体合伙人通过合伙协议、合伙人会议的方式共同决定;执Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists 行机构为普通合伙人。《合伙企业法》第六十三条、八十二条;第六十七条 2、有限责任公司:最高权力机构为全体股东组成的股东会;执行机构为董事会或执行董事。 注:《公司法》第三十七条;第四十七条、五十一条 六、出资流转 1、有限合伙企业: (1)原则上，合伙人入伙、退伙及财产份额对外转让均须经全体合伙人一致同意; (2)合伙人在合伙企业的财产份额可以继承，有限合伙人资格一般可继承，普通合伙人资格一般不能继承; (3)合伙人可以在合伙协议中对合伙人的入伙、退伙、财产份额继承及对外转让作出更严格的规定。 注:《合伙企业法》第二十条、六十条、七十三条、八十二条 2、有限责任公司: (1)股东之间可以相互转让其全部或者部分股权; (2)股东对外转让股权应经其他股东过半数同意; (3)原则上，股东资格及股权均可以继承; (4)章程可以对股权转让做更严格规定。 注:《公司法》第七十二条、七十六条 七、对外投资 1、有限合伙企业:可以向其他经济组织(如有限责任公司、股份有Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists 限公司、外商投资企业、合伙企业等)投资，原则上无限制。2009年11月20日之前，受政策限制，合伙企业在成为上市公司股东方面存在一定障碍。随着修订后的《证券登记结算管理办法》于2009年12月21日施行，这一障碍已不复存在。 注:《合伙企业法》第二十条、六十条、七十三条、八十二条 2、有限责任公司:可以向其他经济组织(如有限责任公司、股份有限公司、外商投资企业、合伙企业等)投资，原则上无限制，但须依照公司章程的规定，由董事会或者股东会决议; 公司章程对投资的总额及单项投资的数额有限额规定的，不得超过规定的限额。 注:《公司法》第十六条 八、税收缴纳 有限合伙企业与有限责任公司在税收缴纳方面的区别主要体现 在所得税上: 1、有限合伙企业:无需就合伙企业所得缴纳企业所得税，而是由合伙人就个人从合伙企业获取的利润分配缴纳所得税。 注:《合伙企业法》第六条，《中华人民共和国企业所得税法》(以下简称《企业所得税法》)第一条第二款， 《中华人民共和国个人所得税法》(以下简称《个人所得税法》)第二条第二项，《国务院关于个人独资企业和合伙企业征收所得税问的通知》 2、有限责任公司:需要就企业所得缴纳企业所得税，股东还需要就Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists 个人从公司获取的利润分配缴纳所得税。 注:《企业所得税法》)第一条第一款，《个人所得税法》第二条第七项 因此，仅就所得税缴纳而言，合伙企业与有限责任公司相比，不存在双重税负。 九、利润分配 1、有限合伙企业:原则上，合伙企业的利润分配按照合伙协议的约定办理;合伙协议未约定或者约定不明确的，由合伙人按照实缴出资比例分配;无法确定出资比例的，由合伙人平均分配。 注:《合伙企业法》第三十三条、六十条、六十九条 2、有限责任公司:原则上，股东按照实缴的出资比例分取红利;但是，全体股东约定不按照出资比例分取红利的除外。分配利润前要先提取法定公积金。 注:《公司法》第三十五条、一百六十七条 与有限责任公司相比，有限合伙企业在利润分配方面更能体现其“人合”的特点，更具有灵活性，且无提取法定公积金的强制性要求。 Monitoring Center security deployment statistics are as follows: security point distribution statistics-medical building, rehabilitation building, 2nd floor, serial number F1 F2 F3 F4 F5 B1 B2 camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera camera alarm detection access control alarm detection access control pickup pickup camera detection medical alarm building 41, # # 5 16 6 # 5 3 7 # # 4 3 9 18 10 6 4 6 4 2nd on the rehabilitation floor, building 2, 1 ... To alarm system, depending on audio monitoring management system and public broadcast, access system linkage of means on rehabilitation center of patients, and medical personnel, and family, crowd of flow achieved full control, each emergency button, and detector triggered police love signal Shi can and other system linkage management, dang alarm police love triggered alarm Shi, alarm host will to sound light alarm form in monitoring Center issued alarm, while alarm host to monitoring system matrix issued linkage signal, in monitoring center specified monitor Shang automatically switch the alarm regional image, When essential goods and medicines, dangerous goods storage warehouse of access without hospital management authority was illegally opened, front-end alarm device to send a signal, alarm on alarm management platform automatically warn the person on duty in red on the map. Dang door was illegal open, and door opened Hou failed to in provides time within return bit or lock failed to normal lock live Shi, will automatically triggered emergency alarm system, and in Control Center to sound light alarm way corresponding, while alarm host to monitoring system matrix issued linkage signal, triggered depending on audio system linkage management. until alarm lifted, to this to elimination exists