Profits from partnerships are taxed as the personal income of the owners. 合夥制企業的稅後利潤就是合夥企業所有者的個人收入。
The tax laws and regulations are silent on the taxability of the income derived by the legal person partner from the LLP. 稅法對於法人合伙人從有限合夥取得的收入應當如何繳納所得稅問題沒有明確規定。