当您开始冒险时，您可以做出许多决定。您要提供什么？您要定位什么市场？您要独自经营您的业务还是有帮助？如果您不想独自经营业务，则可以考虑建立合作伙伴关系。
继续阅读以了解不同类型的合作伙伴关系以及如何使您的小型企业受益。
伙伴关系的概述
One of the first things you decide as a business owner is yourtype of business structure。简而言之，这是您可以选择的主要业务结构：
- Sole proprietorship
- Partnership
- Corporation
- S corporation
- LLC
A partnership is a business that two or more individuals own and operate together. Unlike other business structures, there are multiple types of partnership you can establish.
The relationship between the partners, type of ownership, and duties of each partner are typically outlined in apartnership agreement。Depending on the amount of participation in the partnership, partners may be liable for business debts.
如果您熟悉合作伙伴关系，那么您可能会听说过一般和有限的合作伙伴关系。但是，那里还有其他几种形式的伙伴关系。查看以下四种类型的合作伙伴：
- Limited partnership
- General partnership
- Limited liability partnership
- LLCpartnership
Types of partnership in business
不w that you have a little more background information on partnerships, dive into the four types of partnership in business below.
There are many伙伴关系的利弊。在决定哪种类型的合作伙伴关系是您业务的最佳途径之前，请务必权衡优势和缺点。
General partnership
A general partnership is a company owned by two or more individuals who agree to run the business as partners or co-owners.
Unless otherwise agreed, each partner has an equal share of利润和损失。合伙协议在不平均分配职责和股份的一般合作伙伴关系中起着重要作用。
在一般合作伙伴关系中，合作伙伴管理业务并承担合伙企业债务的责任。
If you plan on forming a general partnership, create a formal agreement stating each partner’s role and shares. Be sure to also specify how you plan on selling or closing the business if the partnership dissolves.
由于业务不是与合作伙伴的独立实体，因此一般合伙企业的利润仅在个人收入水平上征税。利润不在公司级别征税。
General partnerships are easy to establish, low-cost, and flexible. On the downside, your personal assets are at risk in a general partnership. Not to mention, partners are liable for each other’s actions.
Limited partnership
有限的合作伙伴关系比一般合作伙伴关系更具结构性，并具有一般和有限的合作伙伴。要建立有限的合作伙伴关系，您至少需要一个将军和一个有限的合作伙伴。那么，普通合伙人和有限合伙人有什么区别？
有限伙伴很好……有限。有限合作伙伴仅作为合伙企业的投资者。通常，有限合伙人没有决策权。他们获得所有权，但没有像普通合伙人那样多的风险和责任。
Limited partners can lose their status if they become too involved in managing the company (e.g., signing legal documents or contracts). If you’re a limited partner, be careful about the activities you do and the decisions you make in the partnership.
General partners own and operate the company and assume liabilities for the partnership. A general partner has control and responsibility when it comes to the limited partnership.
Limited partnerships are generally very attractive to investors due to the different responsibilities of the general and limited partners.
Limited liability partnership
有限责任合伙企业或有限责任公司是一种合作伙伴关系，在该伙伴关系中，所有者对企业的债务或其他合作伙伴的行为不承担个人责任。
有了LLP，如果有人对您的业务采取法律诉讼，您通常不会损失您的个人资产。但是，如果合作伙伴个人做错了什么，他们可能会承担责任。
The protection an LLP partner receives varies from state to state. Check your state’s rules before you form a limited liability partnership. In some states, only certain professions can form an LLP, such as lawyers, doctors, or accountants.
LLP使添加或删除合作伙伴变得容易。与其他类型的合作伙伴关系不同，您可以对其他成员的行为（取决于您的州）进行责任保护。
LLCpartnership
AnLLC合作伙伴关系可以有两个或更多的所有者，称为成员。有多个成员的有限责任公司称为多成员LLCS或LLC合作伙伴关系。
根据LLC合作伙伴关系，会员的个人资产受到保护。在大多数情况下，成员不能因业务的行为或债务而被起诉。不过，成员可能对其他成员的行为负责。
Most businesses can form an LLC partnership. LLC partnerships offer personal liability protection and tax flexibility for members.
Taxing business partnerships
Limited，LLC和有限责任合伙企业都像一般合作伙伴关系一样征税。所有四种类型的伙伴关系都是通行实体。
Pass-through taxation当税收“通过”业务“通过”企业（例如企业主）时。通过一次性税仅征税一次。该业务不缴税。相反，合作伙伴会这样做。
During tax time, a partnership must file the following forms:
- Form 1065
- 附表K-1
Form 1065, U.S. Return of Partnership Income, is a form that partnerships use to report their business’s annual financial information. The form includes information about the company’s profits and losses, taxes, payments, and deductions.
Use Schedule K-1 (Form 1065), U.S. Return of Partnership Income, to report your partnership’s income and expenses. Each partner must file their own Schedule K-1. Attach Schedule K-1 to Form 1065 to report each partner’s share of the business’s income and expenses.
LLC合作伙伴关系，有限合伙企业和一般合作伙伴关系可以选择征税为公司。为此，他们必须向国税局提交8832表格。有限责任公司合作伙伴关系也可以使用IRS表格2553。
Comparing partnerships: Chart
PHEW，很多合作伙伴关系只是向您提供的。要清除业务中不同类型的合作伙伴关系的任何混乱，请查看下面的有用图表。
| 普通合伙 | Limited Partnership | Limited Liability Partnership | LLCPartnership | |
| Number of owners? | 2 or more | 2 or more | 2 or more | 2 or more |
| Type of owner? | Partner | 至少一个有限公司和一个普通合伙人 | Partner | 成员 |
| Personal liability protection? | 不 | 是的(only limited partners) | 是的 | 是的 |
| Protection from other members’ actions? | 不 | 是的(only general partners) | 是的 | 不 |
| Who can form one? | Anyone | Anyone | Only certain professions, depending on the state | Anyone |
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This is not intended as legal advice; for more information, please点击这里。