有限合伙协议中必须了解的各类合伙人

有限合伙制度源于英美法系，在经济活动中发挥着灵活高效的作用。成立有限合伙企业时，各合伙人一般都会签订有限合伙协议。在有限合伙协议中，合伙人为核心主体，那么有限合伙协议中究竟存在哪些类型的合伙人呢？笔者在此对有限合伙协议中出现频率较高的几类合伙人进行了总结。

有限合伙企业主要由General Partner与Limited Partner共同组成。

General Partner普通合伙人

有限合伙中的普通合伙人是对合伙企业承担无限连带责任，所有有限合伙企业至少有一名普通合伙人。有限合伙企业由“普通合伙人＂执行合伙事务。The general partner oversees and runs the business and has unlimited liability for the debt。

Limited Partner有限合伙人

合伙企业中的有限合伙人以其认缴的出资额为限对合伙企业债务承担责任。“有限合伙人＂不执行合伙事务，不得对外代表有限合伙企业。①参与決定普通合伙人入伙、退伙，②对企的经营管理提出建议，③参与选择会计师事务所，④获取经审计的有限合伙企业财务会计报告，⑤对涉及自身利益的情況查阅有限合伙企业财务会计账簿等财务资料，⑥在有限合伙企业中的利益受到侵害时，向有责任的合伙人主张权利或者提起诉讼，⑦执行事务合伙人怠于行使权利时，督促其行使权利或者为了本企业的利益以自己的名义提起诉讼，⑧依法为本企业提供担保。Limited partners do not partake in managing the business, and have limited liability up to the amount of their investment。

除以上外，普通合伙人和有限合伙人还有如下区别：

普通合伙人可以劳务出资，但有限合伙人不可以劳务出资。

普通合伙人:除合伙协议另有约定外，普通合伙人向合伙人以外的人转让其在合伙企业中的全部或者部分财产份额时，须经其他合伙人一致同意；

有限合伙人:有限合伙人可以按照合伙协议的约定向合伙人以外的人转让其在有限合伙企业中的财产份额，但应当提前30日“通知”(而非经同意)其他合伙人。

除General Partner与Limited Partner外，有限合伙企业在处理合伙企业事务时，还会把合伙人分为Consenting Partner和Recalcitrant partner。

Consenting Partner 同意合伙人。指合伙企业在对某一事项进行审议时，需向其寻求同意的合伙人。如以下为某有限合伙协议中对于同意合伙人的定义及相关条款：

Method of Giving Consent. Any Consent required by this Agreement may be given as follows:

(a) by a written Consent given by the Partner or Limited Partner whose Consent is solicited and obtained (the "Consenting Partner") at or prior to (or in the case of ratification, after) the doing of the act or thing for which the Consent is solicited;

(b)by the affirmative vote by the Consenting Partner to the doing of the act or thing for which the Consent is solicited at any meeting called and held to consider the doing of such act or thing, provided that a majority in Interest of the Limited Partners shall have the right to call a meeting at any time and for any reason and all expenses incurred by the Partnership in connection with such meeting shall be exclusively allocated to the Limited Partners that called such meeting, pro rata in accordance with their respective Proportionate Interests, and each such Limited Partner shall pay or reimburse the Partnership or the General Partner such Limited Partners proportionate share of such expenses; or

(c)if the General Partner solicits the Consent of a Limited Partner and the Limited Partner fails to respond within twenty (20) Business Days, the General Partner shall have the right to deem such lack of Consent as an affirmative Consent.

给予同意的方式。本协议要求的任何同意可按以下方式给予：

（a）在寻求同意的行动或事宜实施之时或之前（或之后（如为批准）），寻求或获得其同意的合伙人或有限合伙人（“同意合伙人”）给予书面同意；

（b）在任何为审议该行动或事宜而被召集并举行的会议上，同意合伙人对征求同意之行动或事宜投赞成票，但有限合伙人权益多数权益持有人有权在任何时候以任何理由召开会议，且合伙企业因该等会议而产生的所有费用应全部由召开该等会议的有限合伙人按其各自的比例性权益按比例分摊，且各该等有限合伙人应向合伙企业或普通合伙人支付或偿还其应支付的该等费用之份额；或

（c）普通合伙人征求某一有限合伙人的同意而该有限合伙人未能在二十（20）个营业日内作出回复的，普通合伙人有权将该等缺乏同意视为明确同意。

Recalcitrant partner反对合伙人。反对合伙人则一般与合伙企业有关税务的事项相关。不同意为合伙企业减免税之目的而采取某种措施的合伙人即为反对合伙人。

Each Limited Partner shall enter into or comply with any applicable certification, documentation, information or other reporting requirement or agreement if entering into or complying with such requirement or agreement is required by statute or regulation or other applicable law or guidance (including, without limitation, sections 1471 through 1474 of the Code) as a precondition to relief or exemption from any withholding taxes, assessments or other governmental charges imposed by any taxing authorities with respect to amounts received by, or income or distributions from, the Partnership (any Partner that does not do so, a "Recalcitrant Partner"), unless such Partner is not legally able to do so. In addition, each Limited Partner shall take reasonable measures to change the financial institution through which it receives payments of distributions from the Partnership if relief or exemption from withholding taxes can be obtained by such change. To the extent reasonably necessary to protect the Partnership from (or otherwise minimize) material adverse consequences that may result from one or more Partners being Recalcitrant Partners, the General Partner may require a Recalcitrant Partner to withdraw from the Partnership.

若法令或法规或其他适用法律或指南（包括但不限于《法典》第1471条至第1474条）规定签订或遵守某一要求或协议为减免任何税务机构就合伙企业收到的款项、从合伙企业处收到的收益或分派而征收的任何预扣税、税费或其他政府收费的先决条件的，各有限合伙人应签订或遵守任何适用的认证、文件、信息或其他报告要求或协议（不愿意如此做的任何合伙人为“反对合伙人”），但该合伙人根据法律规定不得如此行事的除外。此外，若通过变更从合伙企业处收取分派款项的金融机构便可获得预扣税减免的，各有限合伙人应采取合理措施变更该等金融机构。在合理必要的范围内，为保护合伙企业免受（或以其他方式尽量减少）因一名或多名合伙人成为“反对合伙人”而给合伙企业招致的重大不利后果，普通合伙人可要求反对合伙人退出合伙企业。

文章来源：译问 https://www.qidulp.com/article/p/4606