我國有限合夥法發展之省思—美國非公司型組織之前瞻

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Title:	我國有限合夥法發展之省思—美國非公司型組織之前瞻 Reflection on the Development of Taiwan’s Limited Partnership Act:Perspectives of the Unincorporated Entities in the United States
Authors:	呂文嘉
Contributors:	法律學系
Keywords:	有限合夥有限合夥法普通合夥人有限合夥人穿透式課稅租稅優惠產業創新條例商業組織非公司型組織美國統一有限合夥法 Limited Partnership Limited Partnership Act General Partner Limited Partner Pass-through Taxation Tax Preference Statute for Industrial Innovation Business Organization Unincorporated Entity United States Uniform Limited Partnership Act
Date:	2018
Issue Date:	2019-06-13 12:32:03 (UTC+8)
Abstract:	隨著經濟時代改變，社會組織型發展迅速，為使我國企業樣態更加多元化，鼓勵創業者有更多選擇，滿足投資者之需求，活絡我國文創、電影與創投產業等，2014年2月經濟部商業司擬具「有限合夥法」草案，經行政院院會決議函請立法院審議，於2015年6月正式三讀通過有限合夥法，共有6章、44個條文。我國傳統合夥組織之特色為負無限責任，為促進經濟發展，提供投資者更多彈性選擇經營型態，故引進英美法系之有限合夥（Limited Partnership），我國有限合夥應有一名以上對有限合夥債務負連帶清償責任的普通合夥人，及一名以上就其出資額對有限合夥負責的有限合夥人。初期成立之有限合夥法，願意投資成立之企業效果並不彰顯，歸咎於所受到優惠制度與一般商業組織無異，未有誘因吸引投資者選擇有限合夥組織，使其失去應用之彈性。本文將以我國有限合夥法法條適用上出現疑義提出探討，與其他商業組織做比較，評估優劣之處。再以美國有限合夥法之1985年版本出發，試以比較我國有限合夥法可學習或借鏡之方向，並且將我國有限合夥法在稅捐上的觀察與發展，以及我國如何將有限合夥實務應用在創業投資上，列舉目前我國登記之有限合夥企業分析比較。最後提出若採行實務上會遇到之困境，給予建議俾望有限合夥法制度能發展更加完善。 As the economic times changes, social organization develops rapidly. In order to diversify our nation’s business pattern, encourage entrepreneurs to have more choices, satisfy the needs of investors and stimulate our industries of cultural and Creatives, movies and venture capital, in February 2014, the Department of Commerce (MOEA) brought up a draft of ”Limited Partnership Act” through the Executive Yuan council resolution and sent to the Legislative Yuan for deliberation. And in June 2015, the Limited Partnership Act went through the entire three-reading procedure in the Legislative Yuan, including 6 chapters and 44 articles. The feature of our nation’s traditional Partnership organization is having unlimited liability. In order to promote the development of economic, and provide investors more flexible choices of pattern to start their business; therefore, we introduce the Limited Partnership system from Common law. Our Limited Partnership should include one or more general partners which is jointly liable for the limited partnership's obligations, and one or more limited partners which is liable only to the amount of money that partner has invested. Owing to less difference between the preferences system of our Limited Partnership Act and common business organization, investers are not willing to choose Limited Partnership as their Entity. This article will discuss the problems of our Limited Partnership Act, compare it with other business organizations, and evaluate the pros and cons of our regulation. Then, this article will introduce the Uniform Limited Partnership Act (ULPA) 1985 version, try to compare it with our Limited Partnership Act, and see if there is anything we can learn from it. And observed the taxation part of our Limited Partnership, and figure out how to use it in practice for venture capital. And also making a list of our Limited Partnership enterprises with analysis and comparison. At last, this article will put forward some advices with the dilemma may encounter in the present practice, and hope that our Limited Partnership systems could be improved and develop well.
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