一文带你了解LLP

LLP是有限责任合伙（Limited Liability Partnership）的缩写，它是一种特殊类型的普通合伙。普通合伙是指由两个或多个人组成的合伙企业，其特点是合伙人对企业的债务承担无限责任，即个人财产对企业债务负有不可限制的责任。

Cornell Law School上的对Limited Liability Partnership英文解释为：

Limited liability partnership (LLP) is a type of general partnership where every partner has a limited personal liability for the debts of the partnership. Partners will not be liable for the tortious damages of other partners but potentially for the contractual debts depending on the state. LLPs are popular for larger partnerships and especially for professionals, and some states only allow professionals to use the LLP format. Like with general partnerships, an LLP must have two or more partners, but an LLP has flexibility in structuring how the amount of control and proceeds each partner retains. Almost all decisions in an LLP can be allocated to certain partners except those involved in changing the partnership agreement that require approval of all partners.

有限责任合伙（LLP）是一种普通合伙的形式，每个合伙人对合伙关系的债务承担有限个人责任。合伙人对其他合伙人的侵权损害不承担责任，但根据州法可能对合同债务承担责任。LLP在大型合伙和专业人士中很受欢迎，一些州只允许专业人士使用LLP的形式。与普通合伙类似，LLP必须有两个或更多的合伙人，但LLP在构建每个合伙人所保留的控制权和收益金额方面具有灵活性。除了需要所有合伙人批准的改变合伙协议的决策外，LLP中的几乎所有决策都可以分配给特定的合伙人。

为了进一步的理解，我们从Investopedia上了解到如何将LLP 与另一种常见的——LLC进行区分：

LLP vs. LLC

An LLP and a limited liability company (LLC) both offer protections for their owners. The LLP is a formal structure that requires a written partnership agreement and usually comes with annual reporting requirements, depending on your legal jurisdiction.

It differs from an LLC in its liability protections, however, as well as management requirements. LLCs have more flexibility in who can manage the business. LLPs require management duties be equally divided. Protection-wise, LLCs protect members from personal liability for debts or claims on the business. With an LLP, a partner is not liable for another partner’s mistakes.

Overall, it is the flexibility of an LLP for a certain type of professional that makes it a superior option to an LLC or other corporate entity. Like an LLC, the LLP is a flow-through entity for tax purposes. This means that the partners receive untaxed profits and must pay the taxes themselves. Both an LLC and an LLP are preferable to a corporation, which is taxed as an entity and its shareholders taxed again on distributions.

有限责任合伙（LLP）和有限责任公司（LLC）都提供所有者的保护。LLP是一种正式结构，需要合伙协议和年度报告，管理职责平均分配。与LLC相比，LLP的保护范围更广，合伙人不对其他合伙人的错误承担责任。LLP对于某些专业人士来说更具灵活性，与LLC一样，它是一个流通实体，合伙人自行缴纳税款。相比之下，LLP和LLC都优于公司（corporation），因为公司会作为实体纳税并对股东的分配再次纳税。

LLP的出现是为了解决普通合伙存在的一些弊端，主要是针对合伙人承担无限责任的问题。在LLP中，合伙人的责任是有限的，即他们仅对自己的行为和决策承担责任，不必承担其他合伙人的债务责任。这种有限责任的特点使得LLP更加灵活，吸引了许多专业服务行业的从业者，如律师、会计师、医生等。

在LLP中，合伙人之间可以根据协议确定各自的责任和权益，合伙人可以参与企业的管理和运营，但不会因其他合伙人的过失或错误而承担个人无限责任。同时，LLP作为一种法律实体，具有独立的法律地位，能够拥有自己的财产、与第三方签订合同、进行诉讼等。

总之，LLP是一种特殊普通合伙，其主要特点是合伙人的责任是有限的，相比于传统的普通合伙更具有灵活性和保护合伙人个人财产的优势。

来源：译问